Published on September 15, 2010
Foreword | |
Executive Summary | |
Setting the context for current levels of bank tax losses | |
Potential scale/fiscal cost of banks' tax losses | |
Summary of country rules in relation to taxation of bank losses | |
Main issues for banks in relation to tax losses | |
Compliance/tax risk issues for revenue bodies in relation to bank tax losses | |
Tools available to revenue bodies to address compliance risks in relation to bank tax losses | |
Conclusions and recommendations | |
Annex A. Country rules in relation to taxation of bank losses | |
Glossary of acronyms and technical terms |