Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 23 No 6 June/July 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

Price: £110.00

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


Desmith out now
Data protection handbook

Cahiers De Droit Fiscal International Volume Lxxxiiia - 1998: Vol 83A. 1998

Image not available lge

ISBN13: 9789041110039
ISBN: 9041110038
Published: June 1998
Publisher: Kluwer Law International
Format: Paperback
Price: Out of print

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.

Image not available lge
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.