OECD Report on Corporate Loss Utilisation through Aggressive Tax Planning

Tax Policy Bulletin ()
On 30 August 2011, the Corporate Loss Utilisation through Aggressive Tax Planning Reportwas published. The Report was prepared jointly by two groups under the OECD umbrella – the Forum on Tax Administration (FTA)and the Aggressive Tax Planning(ATP) Steering Group of Working Party 10 on Exchange of Information and Tax Compliance of the Committee on Fiscal Affairs.