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Corporate Loss Utilisation through Aggressive Tax Planning, Organisation for Economic Co-operation and Development

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.
Table Of Contents
Size of Corporate Tax Losses -- Policy Issues in the Tax Treatment of Losses -- Abbreviations -- Introduction -- Executive Summary -- Schemes Involving Tax Losses -- Annex A - Size of loss carry-forwards compared to loss carry-forwards in percentage of gross domestic product -- Country Rules on Corporate Tax Losses -- Strategies for Detecting Schemes Involving Tax Losses -- References -- Conclusions and Recommendations -- Strategies for Responding to Schemes Involving Tax Losses -- Foreword
Literary Form
non fiction
"This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso
Physical Description
1 online resource (92 p.)
Specific Material Designation
Form Of Item

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