000 01155nab a2200289 c 4500
999 _c143331
_d143331
003 ES-MaIEF
005 20201209191951.0
007 ta
008 201209t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _968625
_aLoh, Eng Kiat
245 _aWhy loss carryback is the way to safely kickstart economies
_c by Eng Kiat Loh
260 _c2020
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn 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.
650 4 _aEMPRESAS
_943504
650 4 _947978
_aPERDIDAS
650 4 _aIMPUESTOS
_947460
650 4 _933609
_aCOMPENSACION DE PERDIDAS
650 4 _aPOLITICA FISCAL
_948067
650 4 _aCRISIS ECONOMICAS
_941525
650 4 _aCORONAVIRUS
_967999
650 4 _948432
_aSINGAPUR
773 0 _9163933
_oOP 138-Bis/2020/100/6
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 100, n. 6, November 9, 2020, p. 801-804
942 _cART