Corporate Loss Utilisation through Aggressive Tax Planning
收藏Organisation for Economic Co-operation and Development2026-03-28 收录
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https://www.oecd.org/en/publications/corporate-loss-utilisation-through-aggressive-tax-planning_9789264119222-en.html
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After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
