Corporate Loss Utilisation through Aggressive Tax Planning [electronic resource] /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-operation and Development.Secretary-General.
OECD iLibrary.
Paris : OECD Publishing,
2011.
Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm's length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.   
"This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso.
"Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso.
OECD code: 23 2011 47 1 P.
Includes bibliographical references.
Size of Corporate Tax Losses -- Policy Issues in the Tax Treatment of Losses -- Abbreviations -- Introduction -- Executive Summary -- Schemes Involving Tax Losses -- Annex A - Size of loss carry-forwards compared to loss carry-forwards in percentage of gross domestic product -- Country Rules on Corporate Tax Losses -- Strategies for Detecting Schemes Involving Tax Losses -- References -- Conclusions and Recommendations -- Strategies for Responding to Schemes Involving Tax Losses -- Foreword.
Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm's length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.   
Corporations
Tax planning.