Processing...
Continue shopping Go to cart

Brazil - The Use of Tax Loss Carry-Forwards in Brazil: Look, but Don’t Touch

Country:
Brazil
Author:
L.E. Schoueri; V.F. Tersi
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 3
Published:
10 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 Brazil.
 
Order Article