Why loss carryback is the way to safely kickstart economies by Eng Kiat Loh
By: Loh, Eng Kiat
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OP 138-Bis/2020/100/5-5 Anatomy of transfer pricing | OP 138-Bis/2020/100/6 Tax Notes International | OP 138-Bis/2020/100/6-1 Credit ratings and international tax planning | OP 138-Bis/2020/100/6-2 Why loss carryback is the way to safely kickstart economies | OP 138-Bis/2020/100/6-3 An assessment of the Nigerian Tax Appeal Tribunal’s decade of tax disputes resolution | OP 138-Bis/2020/100/7 Tax Notes International | OP 138-Bis/2020/100/8 Tax Notes International |
Disponible también en formato electrónico.
Resumen.
In this article, the author examines loss carryback as a tax measure during the pandemic, identifies why
countries are hesitant to use such measures, and explains why Singapore should liberalize its
corresponding regime anyway.
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