The Resource Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable
Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable
Resource Information
The item Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Many multinational enterprises have significant amounts of nonfunctional currency borrowings and loans outstanding, including both loans between affiliates and external borrowings. Given the extreme volatiliy of the foreign currency markets in recent years, the amounts of unrealized foreign currency gains and losses on these loans can be staggering This article summarises the application of the corporate nonrecognition provisions to transfers of Code Sec. 988 assets, specifically loans receivable, and the applicable exceptions to nonrecognition treatment
- Language
- eng
- Label
- Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable
- Title
- Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable
- Language
- eng
- Summary
- Many multinational enterprises have significant amounts of nonfunctional currency borrowings and loans outstanding, including both loans between affiliates and external borrowings. Given the extreme volatiliy of the foreign currency markets in recent years, the amounts of unrealized foreign currency gains and losses on these loans can be staggering This article summarises the application of the corporate nonrecognition provisions to transfers of Code Sec. 988 assets, specifically loans receivable, and the applicable exceptions to nonrecognition treatment
- Citation source
- In: International tax journal. - Chicago. - Vol. 35 (2009),
- http://library.link/vocab/creatorName
- Harter, L.G
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- loan
- foreign currency gains and losses
- foreign currency
- Label
- Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable
- Label
- Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Code-Sec.-988-and-the-nonrecognition-provisions--/97N2eWSD0jQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Code-Sec.-988-and-the-nonrecognition-provisions--/97N2eWSD0jQ/">Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Code-Sec.-988-and-the-nonrecognition-provisions--/97N2eWSD0jQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Code-Sec.-988-and-the-nonrecognition-provisions--/97N2eWSD0jQ/">Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
