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120214 ||| eng |
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|a 9789264088689
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|a Addressing Tax Risks Involving Bank Losses
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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| 260 |
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|a Paris
|b OECD Publishing
|c 2010
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| 300 |
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|a 88 p.
|c 19 x 27cm
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|a Compliance/tax risk issues for revenue bodies in relation to bank tax losses -- Summary of country rules in relation to taxation of bank losses -- Conclusions and recommendations -- Foreword -- Glossary of acronyms and technical terms -- Setting the context for current levels of bank tax losses -- Main issues for banks in relation to tax losses -- Tools available to revenue bodies to address compliance risks in relation to bank tax losses -- Annex A. Country rules in relation to taxation of bank losses -- Potential scale/fiscal cost of banks' tax losses -- Executive Summary
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| 653 |
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|a Taxation
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| 710 |
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|a Organisation for Economic Co-operation and Development
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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|a 10.1787/9789264088689-en
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/9789264088689-en
|x Verlag
|3 Volltext
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|a 336
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|a 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 comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced
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