Le nouveau Cherche et trouve de Little Urban, aussi coloré, déjanté et diablement amusant que le premier (A la recherche de la Carotte bleue), en très très grand format pour le plaisir de tout-petits !!! (Et des plus grands, qui trouvera en premier ?)
Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm's length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.