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

Corporate loss utilization through aggressive tax planning [Portugal]

Label
Corporate loss utilization through aggressive tax planning [Portugal]
Title
Corporate loss utilization through aggressive tax planning [Portugal]
Creator
Subject
Language
eng
Summary
The authors look into corporate loss utilization and presents a desription and analysis of the situation in Portugal, including current Portuguese tax regime and mandatory disclosure of aggressive tax planning schemes dealing with corporate losses
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 19 (2012),
http://library.link/vocab/creatorName
  • Câmara, F. de Sousa da
  • Fernandes, J. Almeida
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • losses
  • carry-over
  • aggressive tax planning
  • disclosure
  • anti-avoidance
Label
Corporate loss utilization through aggressive tax planning [Portugal]
Instantiates
Publication
Label
Corporate loss utilization through aggressive tax planning [Portugal]
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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