The Resource Foreign exchange and foreign affiliates : continuing problems and possible solutions
Foreign exchange and foreign affiliates : continuing problems and possible solutions
Resource Information
The item Foreign exchange and foreign affiliates : continuing problems and possible solutions 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 Foreign exchange and foreign affiliates : continuing problems and possible solutions 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
- The proper tax treatment of foreign exchange gains and losses of a foreign affiliate is an important issue to Canadian multinationals and their tax planners, but one that is difficult to resolve. The authors of this article discuss the basic tax treatment of foreign exchange realizations under the existing foreign affiliate rules, as amended by the 2004 technical amendments. They identify problems that remain with respect to the interpretation of the rules in the specific context of foreign affiliates and debt settlement, hedging transactions, and the redemption of foreign-currency denominated shares. Finally, the authors suggest further technical amendments that might be made to resolve these problems
- Language
- eng
- Label
- Foreign exchange and foreign affiliates : continuing problems and possible solutions
- Title
- Foreign exchange and foreign affiliates : continuing problems and possible solutions
- Language
- eng
- Summary
- The proper tax treatment of foreign exchange gains and losses of a foreign affiliate is an important issue to Canadian multinationals and their tax planners, but one that is difficult to resolve. The authors of this article discuss the basic tax treatment of foreign exchange realizations under the existing foreign affiliate rules, as amended by the 2004 technical amendments. They identify problems that remain with respect to the interpretation of the rules in the specific context of foreign affiliates and debt settlement, hedging transactions, and the redemption of foreign-currency denominated shares. Finally, the authors suggest further technical amendments that might be made to resolve these problems
- Citation source
- In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 54 (2006),
- http://library.link/vocab/creatorName
-
- Maikawa, M.J
- Martin, T.M
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- foreign exchange
- foreign currency gains and losses
- debt
- affiliated company
- hedging transaction
- Label
- Foreign exchange and foreign affiliates : continuing problems and possible solutions
- Label
- Foreign exchange and foreign affiliates : continuing problems and possible solutions
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<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/Foreign-exchange-and-foreign-affiliates-/FC_WzbhvnrU/" 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/Foreign-exchange-and-foreign-affiliates-/FC_WzbhvnrU/">Foreign exchange and foreign affiliates : continuing problems and possible solutions</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>
