학술논문
Aspects of constructing a rational framework for loss relief: a sample of how four countries compete
Document Type
Journal Article
Source
B.T.R. 2005, 4, 432-447
Subject
Language
English
ISSN
0007-1870
Abstract
Discusses the formulation of a corporate tax policy on loss utilisation, noting the importance of time averaging and loss ownership, and the year, business and entity variables that tax jurisdictions use in developing rules. Compares the UK loss utilisation rules with the Australian, Canadian and US rules illustrated by an analysis of loss utilisation from 2001 to 2005.