By default, the carryforward is automatically applied to a deficit income statement during the income statement.

That said, to opt for the carryback of a deficit, which will give rise to a tax claim for the benefit of the company given that it has already paid the cor...Log in to see the rest ...

Any company subject to corpor...Log in to see the rest ...

The option cannot be exercised for a financial year during which certain eve...Log in to see the rest ...