| Contents |
Foreword -- Abbreviations -- Executive Summary -- Introduction -- Size of Corporate Tax Losses -- Policy Issues in the Tax Treatment of Losses -- Country Rules on Corporate Tax Losses -- Schemes Involving Tax Losses -- Strategies for Detecting Schemes Involving Tax Losses -- Strategies for Responding to Schemes Involving Tax Losses -- Conclusions and Recommendations -- References -- Annex A -- Size of loss carry-forwards compared to loss carry-forwards in percentage of gross domestic product. |
| General note | "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso. |
| General note | "Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso. |
| General note | OECD code: 23 2011 47 1 P. |
| Bibliography note | Includes bibliographical references. |
| Access restriction | Available only to authorized users. |
| Other forms | Also available online. |
| Technical details | Mode of access: World Wide Web |
| Genre/form | Electronic books. |
| LCCN | 2011492738 |
| ISBN | 9789264119215 (print) |
| ISBN | 9264119213 (print) |
| ISBN | 9789264119222 (pdf) |
| ISBN | 9264119221 (pdf) |
