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

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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.

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Contents:
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.