Corporate Loss Utilisation Through Aggressive Tax Planning

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Corporate Loss Utilisation Through Aggressive Tax Planning

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

Statement of Responsibility

Author(s)

OECD - Personal Name

Edition

Call Number

07 COR oec

ISBN/ISSN

978-92-64-11921-5

Subject(s)

Tax Planning, Avoidance, & Evasion

Classification

07 COR oec

Series Title

GMD

Book

Language

English

Publisher

OECD Publishing

Publishing Year

2011

Publishing Place

Paris

Collation

88 p.; 28 cm

Specific Detail Info

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