The Resource Corporate loss utilization through aggressive tax planning [Italy]

Corporate loss utilization through aggressive tax planning [Italy]

Label
Corporate loss utilization through aggressive tax planning [Italy]
Title
Corporate loss utilization through aggressive tax planning [Italy]
Creator
Subject
Language
eng
Summary
Global corporate losses have increased significantly in recent years. Where the resulting loss carry-forwards cannot regularly be utilized by taxpayers, it may happen that some of them look for loopholes and develop aggressive tax planning techniques in order to deploy the use of the losses in tax planning. This article looks into corporate loss utilization and presents a description and analysis of the situation in Italy
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 19 (2012),
http://library.link/vocab/creatorName
  • Musselli, A. (Andrea)
  • Musselli, A. (Alberto)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • losses
  • carry-over
  • aggressive tax planning
  • abuse of law
  • anti-avoidance
Label
Corporate loss utilization through aggressive tax planning [Italy]
Instantiates
Publication
Label
Corporate loss utilization through aggressive tax planning [Italy]
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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