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Addressing Tax Risks Involving Bank Losses

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Organisation for Economic Co-operation and Development2026-03-28 收录
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https://www.oecd.org/en/publications/addressing-tax-risks-involving-bank-losses_9789264088689-en.html
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This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
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