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| Author: | Koike, K. |
| Title: | Loss carryover in reorganizations: a comparison between the US, the UK and Japan |
| Journal: | KSU Economic and Business Review
2000 : MAY, 27, p. 1-16 |
| Index terms: | Loss Company taxation Tax law USA United Kingdom Japan |
| Language: | eng |
| Abstract: | In this paper, the tax strategies using loss-making corporations are described and examined; there are various controversial cases in the US, the UK and japan with regard to loss carryover |
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