Austria - Corporate Loss Utilization through Aggressive Tax Planning
- S. Bernegger; E. Teisinger von Tüllenburg
- International Transfer Pricing Journal, 2012 (Volume 19), No 3
- 4 May 2012
Global corporate losses have increased significantly in recent years. Where the resulting loss carry-forwards cannot regularly be utilized by taxpayers, it may happen that some of them look for loopholes and develop aggressive tax planning techniques in order to deploy the use of the losses in tax planning. For this Comparative Survey, the authors look into corporate loss utilization and present a description and analysis of the situation in their country. Country report on Austria.