Corporate loss utilisation through aggressive tax planning
| データ種別 | 電子書籍 |
|---|---|
| 出版者 | Paris : OECD |
| 出版年 | c2011 |
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| 書誌ID | OB00058326 |
|---|---|
| 本文言語 | 英語 |
| 一般注記 | "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso "Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso OECD code: 23 2011 47 1 P Includes bibliographical references Foreword -- Abbreviations -- Executive Summary -- Introduction -- Size of Corporate Tax Losses -- Policy Issues in the Tax Treatment of Losses -- Country Rules on Corporate Tax Losses -- Schemes Involving Tax Losses -- Strategies for Detecting Schemes Involving Tax Losses -- Strategies for Responding to Schemes Involving Tax Losses -- Conclusions and Recommendations -- References -- Annex A -- Size of loss carry-forwards compared to loss carry-forwards in percentage of gross domestic product. License restrictions may limit access |
| 著者標目 | Organisation for Economic Co-operation and Development Secretary-General |
| 件 名 | LCSH:Corporations -- Taxation
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LCSH:Tax planning |
| 分 類 | LCC:HD2753.A3 |
| 巻冊次 | print ; ISBN:9789264119215 RefWorks出力（各巻） print ; ISBN:9264119213 RefWorks出力（各巻） pdf ; ISBN:9789264119222 RefWorks出力（各巻） pdf ; ISBN:9264119221 RefWorks出力（各巻） |
| 資料種別 | 機械可読データファイル |
| 所蔵情報へのリンク | Corporate loss utilisation through aggressive tax planning ; : print |
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※2020年8月16日以降