Aggressive tax planning

Corporate Loss Utilisation through Aggressive Tax Planning

 

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ISBN Number:

9789264119215

Publication Date: 12/08/2011
Pages: 92

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.

 Press Release

 

01/09/2011 - Corporate losses and aggressive tax planning: A source of increasing

 

  Table of Contents

Foreword


Abbreviations


Executive Summary

Introduction


Chapter 1. Size of Corporate Tax Losses


Chapter 2. Policy Issues in the Tax Treatment of Losses


Chapter 3. Country Rules on Corporate Tax Losses


Chapter 4. Schemes Involving Tax Losses


Chapter 5. Strategies for Detecting Schemes Involving Tax Losses


Chapter 6. Strategies for Responding to Schemes Involving Tax Losses


Conclusions and Recommendations


References


Annex A. Graphs showing size of loss carry forwards compared to loss carry forwards as a percentage of GDP for ten countries

 

 How to obtain this publication

 

 Overview

 

Click here to see an overview of the report.

 

 More information

 

For further information, please contact Achim Pross  (Achim.Pross@oecd.org) or Raffaele Russo (Raffaele.Russo@oecd.org) from the Centre for Tax Policy and Administration.

 

Related Documents

 

Addressing Tax Risks Involving Bank Losses

Building transparent tax compliance by banks

Study into the Role of Tax Intermediaries

Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks

Aggressive Tax Planning

 

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