Corporate Loss Utilisation through Aggressive Tax Planning
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 92 |
| Release | : 2011-08-03 |
| ISBN-10 | : 9789264119222 |
| ISBN-13 | : 9264119221 |
| Rating | : 4/5 (221 Downloads) |
Book Synopsis Corporate Loss Utilisation through Aggressive Tax Planning by : OECD
Download or read book Corporate Loss Utilisation through Aggressive Tax Planning written by OECD and published by OECD Publishing. This book was released on 2011-08-03 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.