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Author: OECD
Publisher: OECD Publishing
Keywords: tax, planning, aggressive, utilisation, loss, corporate
Number of Pages: 93
Published: 2011-08-12
ISBN-10: 9264119213
ISBN-13: 9789264119215
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 recommenda
12761
Author: OECD
Publisher: OECD Publishing
Keywords: tax, planning, aggressive, utilisation, loss, corporate
Number of Pages: 93
Published: 2011-08-03
ISBN-10: 9264119221
ISBN-13: 9789264119222
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 recommenda
28982
Author: Organisation for Economic Co-operation and Develop
Publisher: OECD Publishing
Keywords: bank, losses, involving, risks, tax, addressing
Number of Pages: 92
Published: 2010-10-30
ISBN-10: 9264088679
ISBN-13: 9789264088672
The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This level of commercial losses has brought tax risks for both banks and revenue bodies. These risks affect banks' profits, their capital base, and their level of certainty. For revenue bodies, the concern is that aggressive tax planning involving losses will further reduce already depleted tax revenues as a result of the crisis. This comprehensive report: Sets the market context for bank losses and provides an overview of the
11024
Author: Office Of Technology Assessment Washington Dc
Publisher: DIANE Publishing
Keywords: losses, earthquake, reducing
Number of Pages: 172
Published: 1995
ISBN-10: 1428920374
ISBN-13: 9781428920378
Earthquakes have caused massive death and destruction, and potentially damaging earthquakes are certain to occur in the future. Although earthquakes are uncontrollable, the losses they cause can be reduced by building structures that resist earthquake damage, matching land use to risk, developing emergency response plans, and other means. Since 1977, the federal government has had a research oriented program to reduce earthquake losses the National Earthquake Hazards Reduction Program (NEHRP). This program has made significant contributions toward improving our understanding of earthquakes and
47564
Author: Osvaldo Adasme
Publisher: World Bank Publications
Keywords: lessons, chile, foes, friends, risk, access
Number of Pages: 33
Published: 2006
eBookDB-ID: GGKEY:98Y1
This paper documents the link between risk, stability, and access to credit markets in an emerging economy. It presents annual credit loss distributions of Chilean banks for the period 1999-2005, providing the first empirical evidence of the cyclical pattern of expected losses and unexpected losses of bank loan portfolios in emerging countries. The paper provides three main contributions to the debate on bank solvency and access to credit markets. First, it derives nonparametric estimators of expected losses and unexpected losses, free from model error and, in particular, from distributional r
30122
Author: John B. Stephenson
Publisher: DIANE Publishing
Keywords: coming, decades, potentially, significant, insurers, private, change, financial, risks, federal, climate
Number of Pages: 74
Published: 2007-08
ISBN-10: 1422315592
ISBN-13: 9781422315590
Weather-related events have cost the nation billions of dollars in damages over the past decade. Many of these losses are borne by private insurers & by two federal insurance programs -- the National Flood Insurance Program, which insures properties against flooding, & the Federal Crop Insurance Corp., which insures crops against drought or other weather disasters. The author was asked to: (1) describe how climate change may affect future weather-related losses; (2) determine past insured weather-related losses; & (3) determine what major private insurers & federal insurers are doing to prepar
1971
