TY  - BOOK
ED  - Organisation for Economic Co-operation and Development
TI  - Corporate loss utilisation through aggressive tax planning
SN  - 9789264119215
PY  - 2011///
CY  - Paris
PB  - OECD
KW  - Corporations
KW  - Taxation
KW  - Tax planning
KW  - Intellectual capital
KW  - Management
N1  - Includes bibliographical references
UR  - http://dx.doi.org/10.1787/10.1787/9789264119222-en
ER  -