ISBN:
9789264119222
Language:
English
Pages:
Online-Ressource (92 S.)
Edition:
Online-Ausg. 2011
Parallel Title:
Print version Corporate Loss Utilisation through Aggressive Tax Planning
DDC:
658.403
Keywords:
Electronic books
Abstract:
Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arms length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.
Description / Table of Contents:
Foreword; Table of Contents; Abbreviations; Executive Summary; Introduction; Size of Corporate Tax Losses; Policy Issues in the Tax Treatment of Losses; Country Rules on Corporate Tax Losses; Schemes Involving Tax Losses; Strategies for Detecting Schemes Involving Tax Losses; Strategies for Responding to Schemes Involving Tax Losses; Conclusions and Recommendations; References; Annex A;
Note:
Gesehen am 16.08.2011
