uu.seUppsala University Publications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
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)
Identifiers
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

Open Access in DiVA

No full text

Authority records BETA

Monsenego, Jérôme

Search in DiVA

By author/editor
Monsenego, Jérôme
By organisation
Department of Law
Law (excluding Law and Society)

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 582 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf