مدخل البدائل لترحيل الخسائر الضريبية : إطار مقترح لتشجيع الاستثمار في المملكة الأردنية الهاشمية

الملخص EN

The Research studies and analyses the treatment of carried over tax losses in tax law especially in the tax law applied in Jordan, in order to visualize the impact of canied over losses policy on the investment projects in Jordan.

The research covers six types oflosses: o Normal losses.

o Capital losses.

o Ub normal losses.

o Investment losses abroad.

o Jordan-branches losses abroad.

o Tax- exempt investment losses.

Among the results that have been concluded, some of the articles in the tax law applied in Jordan need to be changed so as to be consisted with the investment policy in Jordan.To do so, the resreacher submitted the alternative approach as a propsed frame to treat carried over tax losses to enhance the investment policy in Jordan.