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

Corporate loss utilization through aggressive tax planning [Austria]

Label
Corporate loss utilization through aggressive tax planning [Austria]
Title
Corporate loss utilization through aggressive tax planning [Austria]
Creator
Subject
Language
eng
Summary
Global corporate losses have increased significantly in recent years. Where the resulting loss carry-forwards cannot regurarly 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 losses in tax planning. The authors look into corporate loss utilization and present a description and analysis of the situation in Austria
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 19 (2012),
http://library.link/vocab/creatorName
  • Bernegger, S
  • von Tüllenburg, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • aggressive tax planning
  • losses
  • group treatment
  • abuse of law
Label
Corporate loss utilization through aggressive tax planning [Austria]
Instantiates
Publication
Label
Corporate loss utilization through aggressive tax planning [Austria]
Publication

Library Locations

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