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- Monsenego, Jérôme, 1978-, et al.
(författare)
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Comparative income taxation
- 2020. - 4
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Ingår i: Comparative income taxation. - : Kluwer Law International. - 9789403509327
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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- Monsenego, Jérôme, 1978-
(författare)
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Corporate loss utilization through aggressive tax planning
- 2012
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Ingår i: International Transfer Pricing Journal. - Amsterdam : International Bureau of Fiscal Documentation. - 1385-3074. ; 19:5, s. 357-361
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- 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.
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