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Corporate Loss Utilisation through Aggressive Tax Planning PDF

92 Pages·2011·1.18 MB·English
by  OECD
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Preview Corporate Loss Utilisation through Aggressive Tax Planning

Description:
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,
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Most books are stored in the elastic cloud where traffic is expensive. For this reason, we have a limit on daily download.