haku: @journal_id 523 / yhteensä: 381
viite: 296 / 381
Tekijä: | Löwenstein, U. W. |
Otsikko: | International : Tax loss utilization strategies. |
Lehti: | European Taxation
1988 : VOL. 28:1, p. 5-18 |
Asiasana: | MULTINATIONAL COMPANIES COMPANY TAXATION |
Kieli: | eng |
Tiivistelmä: | Strategies and techniques to utilize tax losses, taking into account statutory reliefs, allowances and other rules. Carry-forwards, carry-backs and time limits for the utilization of tax losses applicable in various countries. Allocation of overall losses to members of a multinational group: pooling of losses/profits and consolidated returns. Tax planning for the allocation and utilization of tax losses. The analysis covers most European countries. |
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