Tax treatment of corporate losses Traitement fiscal des pertes réalisées par les sociétés Steuerliche Behandlung von Verlusten bei Körperschaften Tratamiento impositivo de las pérdidas de empresas
著者
書誌事項
Tax treatment of corporate losses = Traitement fiscal des pertes réalisées par les sociétés = Steuerliche Behandlung von Verlusten bei Körperschaften = Tratamiento impositivo de las pérdidas de empresas
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, v. 83a ; subject 1）
International Fiscal Association, c1998
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English, French, German, and Spanish
"52nd Congress of the International Fiscal Association, London, 1998"--Half t.p.
Includes bibliographical references
内容説明・目次
内容説明
This text deals with the tax treatment of corporate losses, constituting real economic losses in companies, both domestic and cross-border. Firstly, the tax treatment of losses of a company organized as a single entity is examined. This includes time restrictions concerning the access to carry-forward and carry-back losses. Other restrictions, such as basket limitations, restrictions concerning changes in the ownership of tax-loss companies and anti-avoidance provisions are discussed. Secondly, the tax treatment of losses within a group is examined. Again, attention is paid both to domestic and foreign losses. Particular consideration is given to an evaluation of the policy reasons of countries for applying the various rules and restrictions on carrying over corporate losses.
目次
- Part 1 General report, A. Michelsen. Part 2 National reports: Argentina, J.C. Yemma
- Australia, P. Abbey
- Austria, M. Achatz
- Belgium, J.-L. Godefroit
- Brazil, J.D. Cordeiro Guerra
- Canada, R. Raizenne, D.M. Williamson
- Colombia, P. Cahn-Speyer Wells
- Czech Republic, H. Navrailova
- Denmark, J. Pedersen
- Finland, E. Linnakangas
- France, T.-H. Nicolas
- Germany, M. Orth
- Greece, V.Ch. Zervou
- Hong Kong, V.R. Lew
- India, R.P. Chitale
- Indonesia, W.K. Tumakaka
- Israel, A. Lapidoth
- Italy, R. Ascoli
- Japan, T. Katsushima
- Korea, Han-Sung Jung
- Luxemburg, P. Elvinger and P. Reckinger
- Mexico, M. Calderon Danel
- Netherlands, P.H.J. Essers
- New Zealand, R.A. Green, B.-A. Howe
- Norway, T.-O. Horstad
- Portugal, M.H. de Freitas Perreira
- South Africa, G.V.C. Richardson
- Spain, M. Perez de Ayala Becerril
- Sri Lanka, M.S.M.T. Samaratunga
- Sweden, L. Samuelson
- Switzerland, M. Simonek
- United Kingdom, J.J. Sweeney
- United States, J.M. Rubin and M.A. Dickerson
- Uruguay, V. Sujanov.
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