haku: @indexterm TAX LAW / yhteensä: 154
viite: 6 / 154
Tekijä: | Koike, K. |
Otsikko: | Loss carryover in reorganizations: a comparison between the US, the UK and Japan |
Lehti: | KSU Economic and Business Review
2000 : MAY, 27, p. 1-16 |
Asiasana: | Loss Company taxation Tax law USA United Kingdom Japan |
Kieli: | eng |
Tiivistelmä: | 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 |
SCIMA