10/14/2020 12:00:00 AM OECD Pillar 1: Loss treatment in the context of Amount A By Andrea Manzitti Francesco Saverio Scandone Amount A under Pillar One of the OECD’s two-pillared proposal for international tax reform would constitute a new taxing right for market...
8/5/2019 10:20:01 AM What are your losses worth? By Tanja Velling Subject to a £5m deduction allowance, UK corporation tax payers may use carried-forward income losses against up to only 50% of their...