Issues In International Taxation Tax Consequences Of Foreign Exchange Gains And Losses
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Issues In International Taxation Tax Consequences Of Foreign Exchange Gains And Losses
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1988-08-08
Issues In International Taxation Tax Consequences Of Foreign Exchange Gains And Losses written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988-08-08 with categories.
This publication describes how enterprises are taxed on foreign exchange gains and losses resulting from currency fluctuations and analyses the consequences of differences in country practices.
Tax Consequences Of Foreign Exchange Gains And Losses
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher: Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Release Date : 1988
Tax Consequences Of Foreign Exchange Gains And Losses written by Organisation for Economic Co-operation and Development and has been published by Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business enterprises categories.
Report on the implications of fluctuations in foreign exchange rates on the taxation of the ordinary income and capital gains of enterprises and reviews of member countries practices.
Taxation And Foreign Currency
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Author : Donald R. Ravenscroft
language : en
Publisher:
Release Date : 1973
Taxation And Foreign Currency written by Donald R. Ravenscroft and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with Law categories.
Introduction To United States International Taxation
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Author : James R. Repetti
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-07-07
Introduction To United States International Taxation written by James R. Repetti and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-07-07 with Law categories.
The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on the following aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and accounting aspects; the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions; the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources; the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons; the income tax treatment of foreign corporations controlled by US shareholders, including the new GILTI minimum tax and exempt dividend rules; the special treatment under FDII of a US corporation’s export of goods, services and intangible rights; the general intercompany pricing rules and special transfer pricing rules applicable to particular transactions; rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties. Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
Foreign Exchange Issues In International Taxation
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Author : Nick Pantaleo
language : en
Publisher:
Release Date : 2009
Foreign Exchange Issues In International Taxation written by Nick Pantaleo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Foreign exchange categories.
Tax Efficient Foreign Exchange Management
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Author : John F. Chown
language : en
Publisher: Praeger
Release Date : 1990-01-02
Tax Efficient Foreign Exchange Management written by John F. Chown and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-01-02 with Business & Economics categories.
This practical book is written by an internationally renowned expert, who guides the reader through the pitfalls, explaining clearly and concisely the foreign exchange consequences of trading transactions, how to cover longer-term exposures, the tax treatment of interest, the problems caused by the rapidly developing financial instruments which outplace tax legislation and the opportunities to be exploited. The United Kingdom, the United States and Canada are given special coverage highlighting their tax issues as are individual countries from continental Europe, Australasia and the Far East. Tax Efficient Foreign Exchange Management will be invaluable reading for all finance directors, treasurers, corporate planners, bankers, accountants, tax practitioners, lawyers and anyone concerned with managing foreign exchange transactions tax efficiently.
Tax Treatment Of Foreign Exchange Gains And Losses
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Author : Great Britain. HM Revenue & Customs
language : en
Publisher:
Release Date : 1989
Tax Treatment Of Foreign Exchange Gains And Losses written by Great Britain. HM Revenue & Customs and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Foreign exchange categories.
Taxing Currency Fluctuations
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Author : John Alexander Kay
language : en
Publisher:
Release Date : 1985
Taxing Currency Fluctuations written by John Alexander Kay and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Capital gains tax categories.
Foreign Exchange Gains And Losses
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Author : Great Britain. Board of Inland Revenue
language : en
Publisher:
Release Date : 1993
Foreign Exchange Gains And Losses written by Great Britain. Board of Inland Revenue and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Foreign exchange categories.
Tax Treatment Of Foreign Exchange Gains And Losses
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Author : Great Britain. Board of Inland Revenue
language : en
Publisher:
Release Date : 1989
Tax Treatment Of Foreign Exchange Gains And Losses written by Great Britain. Board of Inland Revenue and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Foreign exchange categories.