The Resource Corporate loss utilization through aggressive tax planning [Austria]
Corporate loss utilization through aggressive tax planning [Austria]
Resource Information
The item Corporate loss utilization through aggressive tax planning [Austria] represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Corporate loss utilization through aggressive tax planning [Austria] represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Corporate loss utilization through aggressive tax planning [Austria]
- Title
- Corporate loss utilization through aggressive tax planning [Austria]
- 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]
- Label
- Corporate loss utilization through aggressive tax planning [Austria]
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Corporate-loss-utilization-through-aggressive-tax/sLd4XXv1N-0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporate-loss-utilization-through-aggressive-tax/sLd4XXv1N-0/">Corporate loss utilization through aggressive tax planning [Austria]</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Corporate loss utilization through aggressive tax planning [Austria]
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Corporate-loss-utilization-through-aggressive-tax/sLd4XXv1N-0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporate-loss-utilization-through-aggressive-tax/sLd4XXv1N-0/">Corporate loss utilization through aggressive tax planning [Austria]</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
