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Sharing and shifting of corporate losses - The new profit shifting?
Recordings Subject 1
Part 1
Subject 1: Sharing and shifting of corporate losses - The new profit shifting?
This subject examines how corporate losses are shared and shifted within groups and across borders, and whether loss relief has become the new frontier of profit shifting.
The panel discusses domestic group relief regimes, cross-border loss relief and the interaction of loss utilisation with the GloBE rules.
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The International Fiscal Association is the only non-governmental and non-sectoral international organisation dealing with fiscal matters. IFA is a neutral, independent, non-lobby organisation and as such the only global network of its kind. As a non-profit organisation, IFA provides a neutral and independent platform where representatives of all professions and interests can meet and discuss international tax issues at the highest level.
Its objects are the study and advancement of international and comparative law in regard to public finance, specifically international and comparative fiscal law and the financial and economic aspects of taxation.
IFA seeks to achieve these objects through its Annual Congresses and the scientific publications relating thereto as well as through scientific research.
Although the operations of IFA are essentially scientific in character, the subjects selected take account of current fiscal developments and changes in local legislation.
The International Fiscal Association is the only non-governmental and non-sectoral international organisation dealing with fiscal matters. IFA is a neutral, independent, non-lobby organisation and as such the only global network of its kind. As a non-profit organisation, IFA provides a neutral and independent platform where representatives of all professions and interests can meet and discuss international tax issues at the highest level.
Its objects are the study and advancement of international and comparative law in regard to public finance, specifically international and comparative fiscal law and the financial and economic aspects of taxation.
IFA seeks to achieve these objects through its Annual Congresses and the scientific publications relating thereto as well as through scientific research.
Although the operations of IFA are essentially scientific in character, the subjects selected take account of current fiscal developments and changes in local legislation.
The International Fiscal Association is the only non-governmental and non-sectoral international organisation dealing with fiscal matters. IFA is a neutral, independent, non-lobby organisation and as such the only global network of its kind. As a non-profit organisation, IFA provides a neutral and independent platform where representatives of all professions and interests can meet and discuss international tax issues at the highest level.
Its objects are the study and advancement of international and comparative law in regard to public finance, specifically international and comparative fiscal law and the financial and economic aspects of taxation.
IFA seeks to achieve these objects through its Annual Congresses and the scientific publications relating thereto as well as through scientific research.
Although the operations of IFA are essentially scientific in character, the subjects selected take account of current fiscal developments and changes in local legislation.
The International Fiscal Association is the only non-governmental and non-sectoral international organisation dealing with fiscal matters. IFA is a neutral, independent, non-lobby organisation and as such the only global network of its kind. As a non-profit organisation, IFA provides a neutral and independent platform where representatives of all professions and interests can meet and discuss international tax issues at the highest level.
Its objects are the study and advancement of international and comparative law in regard to public finance, specifically international and comparative fiscal law and the financial and economic aspects of taxation.
IFA seeks to achieve these objects through its Annual Congresses and the scientific publications relating thereto as well as through scientific research.
Although the operations of IFA are essentially scientific in character, the subjects selected take account of current fiscal developments and changes in local legislation.
The Permanent Scientific Committee (PSC) is responsible for the scientific programme of the annual IFA Congress. It selects the two main subjects that form the basis of the Cahiers de Droit Fiscal International, appoints the General Reporters and oversees the seminar programme.
The PSC is composed of members from a wide range of countries, drawn from tax practice, the judiciary, government and academia.
IFA is the only neutral and independent platform where representatives of all professions can meet and discuss international tax law.- Quotee
IFA is the only neutral and independent platform where representatives of all professions can meet and discuss international tax law.- Quotee
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