OECD Corporate Loss Utilisation through Aggressive Tax Planning
   
 
Titel:OECD Corporate Loss Utilisation through Aggressive Tax Planning
Utgivningsår:2011
Omfång:88 sid.
Förlag:OECD
ISBN:9789264119215
Ämnesord:Skatterätt , Ekonomi
Pris: 266 SEK exkl. moms

 

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-arm’s 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.
 
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