Corporate Loss Utilisation through Aggressive Tax Planning - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Corporate Loss Utilisation through Aggressive Tax Planning write by OECD. This book was released on 2011-08-03. Corporate Loss Utilisation through Aggressive Tax Planning available in PDF, EPUB and Kindle. After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Corporate Loss Utilisation through Aggressive Tax Planning
Corporate Loss Utilisation through Aggressive Tax Planning - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Corporate Loss Utilisation through Aggressive Tax Planning write by OECD. This book was released on 2011-08-31. Corporate Loss Utilisation through Aggressive Tax Planning available in PDF, EPUB and Kindle. After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Addressing Base Erosion and Profit Shifting
Addressing Base Erosion and Profit Shifting - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Addressing Base Erosion and Profit Shifting write by OECD. This book was released on 2013-02-12. Addressing Base Erosion and Profit Shifting available in PDF, EPUB and Kindle. This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Corporate Tax Avoidance - The Problem of Aggressive Tax Planning
Corporate Tax Avoidance - The Problem of Aggressive Tax Planning - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Corporate Tax Avoidance - The Problem of Aggressive Tax Planning write by Martin Petrin. This book was released on 2018. Corporate Tax Avoidance - The Problem of Aggressive Tax Planning available in PDF, EPUB and Kindle. This paper explores the complexities of corporate tax policy and (legal) tax avoidance by businesses. It first examines justifications for the existence of a corporate tax and shows that different theoretical conceptualizations of the corporate entity surface in the major rationales used to justify treating corporations as taxable subjects. Next, the paper discusses the problem of aggressive tax planning, including its mechanics, effects, the role of governments, and regulatory frameworks and initiatives in this area. Finally, the paper answers the question whether there is a corporate (fiduciary) duty not to engage in aggressive tax planning. It concludes that while there is normally no legal duty to this effect, there is an extra-legal obligation not to utilize aggressive tax planning techniques based on the benefit principle and corporations' status as consumers of public goods and services. From this perspective, tax avoidance contributes to corporate free riding on publicly financed infrastructure.
Strategic Corporate Tax Planning
Strategic Corporate Tax Planning - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Strategic Corporate Tax Planning write by John E. Karayan. This book was released on 2002-10-02. Strategic Corporate Tax Planning available in PDF, EPUB and Kindle. A corporate guide to understanding the basic tax implications ofeveryday business Organized to cover the tax implications of transactions as theyoccur through a company's life cycle, the basic principles of taxmanagement are applied through the use of case studies thatsimulate a variety of real-world marketplace conditions.Value-added and financial reporting effects of tax management arediscussed, as well as country-specific tax rules, and cross-bordertransactions. John E. Karayan, JD, PhD (Glendale, CA), is a professor atCalifornia State Polytechnic University, Pomona. He is also apartner in the law firm of Bond Karayan. Charles W. Swenson, PhD (Pasadena, CA), is a professor atthe University of Southern California, Los Angeles, where heteaches a number of courses in accounting and taxation. Over the years, financial professionals around the world havelooked to the Wiley Finance series and its wide array ofbestselling books for the knowledge, insights, and techniques thatare essential to success in financial markets. As the pace ofchange in financial markets and instruments quickens, Wiley Financecontinues to respond. With critically acclaimed books by leadingthinkers on value investing, risk management, asset allocation, andmany other critical subjects, the Wiley Finance series provides thefinancial community with information they want. Written to provideprofessionals and individuals with the most current thinking fromthe best minds in the industry, it is no wonder that the WileyFinance series is the first and last stop for financialprofessionals looking to increase their financial expertise.
