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Corporate loss utilization through aggressive tax planning
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law. (Skatterätt)
2012 (English)In: International Transfer Pricing Journal, ISSN 1385-3074, Vol. 19, no 5, 357-361 p.Article in journal (Other academic) Published
Abstract [en]

Global corporate losses have increased significantly in recent years. Where the resulting loss carry-forwards cannot regularly be utilized by taxpayers, it may happen that some of them look for loopholes and develop aggressive tax planning techniques in order to deploy the use of the losses in tax planning. For this Comparative Survey, the authors look into corporate loss utilization and present a description and analysis of the situation in their country. Country report on Sweden.

Place, publisher, year, edition, pages
Amsterdam: International Bureau of Fiscal Documentation , 2012. Vol. 19, no 5, 357-361 p.
National Category
Law (excluding Law and Society)
URN: urn:nbn:se:uu:diva-206125OAI: oai:DiVA.org:uu-206125DiVA: diva2:643649
Available from: 2013-08-28 Created: 2013-08-28 Last updated: 2013-09-05Bibliographically approved

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Monsenego, Jérôme
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