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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

 

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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.