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’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.

  

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Schemes Involving Tax Losses You do not have access to this content

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Author(s):
OECD

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This chapter summarises schemes concerning tax losses that have been encountered in the 17 countries that participated in this study. It identifies key risk areas in relation to losses, including the use of financial instruments, corporate reorganisations and non-arm’s-length transfer pricing.
 
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