The Resource Hedges of foreign currency risk associated with debt instruments held as capital assets

Hedges of foreign currency risk associated with debt instruments held as capital assets

Label
Hedges of foreign currency risk associated with debt instruments held as capital assets
Title
Hedges of foreign currency risk associated with debt instruments held as capital assets
Creator
Subject
Language
eng
Summary
This article discusses whether a taxpayer can qualify a transaction that manages the foreign currency-related risk with respect to the principal amount of the receivable as a 'hedging transaction' for tax purposes, including background of foreign currency denominated receivables, the technical problem, elements of a hedging transaction, consistency with Congressional intent, and the timing regulations
Citation source
In: International tax journal. - Chicago. - Vol. 36 (2010),
http://library.link/vocab/creatorName
  • Harter, L.G
  • Harper, M.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • hedging transaction
  • foreign currency
  • bond
  • capital assets
Label
Hedges of foreign currency risk associated with debt instruments held as capital assets
Instantiates
Publication
Label
Hedges of foreign currency risk associated with debt instruments held as capital assets
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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