The tax treatment of corporate losses is a controversial topic in the relationship between tax authorities and cor- porate taxpayers.
In this article, which was published in the May/June 2012 issue of the International Transfer Pricing Journal (ITPJ) published by IBFD, three related topics are considered:
- First, the current general regime regarding the carry-over of losses by Greek corporate taxpayers
- Second, the special measures that were put in place to address the financial crisis and some proposals regarding measures that could be adopted in order to help corporations suffering genuine losses
-Third, the special rules contained in the Income Tax Code and aimed at combat- ing tax avoidance schemes and abusive practices that are commonly used by taxpayers in order to minimize their tax burden.
In this article, which was published in the May/June 2012 issue of the International Transfer Pricing Journal (ITPJ) published by IBFD, three related topics are considered:
- First, the current general regime regarding the carry-over of losses by Greek corporate taxpayers
- Second, the special measures that were put in place to address the financial crisis and some proposals regarding measures that could be adopted in order to help corporations suffering genuine losses
-Third, the special rules contained in the Income Tax Code and aimed at combat- ing tax avoidance schemes and abusive practices that are commonly used by taxpayers in order to minimize their tax burden.
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