The Resource Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC
Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC
Resource Information
The item Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC 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 Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC 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 challenging issues arise in interpreting and applying the subpart F rules governing foreign currency gains and losses. One major issue, which has increasingly arisen in IRS audits, involves the application of the 'business needs exception' of Reg. Par. 1.954-2(g)(2)(ii) in the context of a CFC that operates through multiple branches or qualified business units (QBUs) using different functional currencies. This article discusses whether certain hedges can qualify for the business needs exception
- Language
- eng
- Label
- Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC
- Title
- Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC
- Language
- eng
- Summary
- Many challenging issues arise in interpreting and applying the subpart F rules governing foreign currency gains and losses. One major issue, which has increasingly arisen in IRS audits, involves the application of the 'business needs exception' of Reg. Par. 1.954-2(g)(2)(ii) in the context of a CFC that operates through multiple branches or qualified business units (QBUs) using different functional currencies. This article discusses whether certain hedges can qualify for the business needs exception
- Citation source
- In: International tax journal. - Chicago. - Vol. 37 (2011), no. 5 (September-October) ; p. 11-18
- http://library.link/vocab/creatorName
-
- Harter, L.G
- Lee, R
- Shapiro, D.H
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- foreign currency gains and losses
- hedging transaction
- CFC
- Subpart F income
- disregarded entity
- Label
- Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC
- Label
- Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC
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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/Inherently-hedgeable--hedging-foreign-currency/3_S3etnOidA/" 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/Inherently-hedgeable--hedging-foreign-currency/3_S3etnOidA/">Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC</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>
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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/Inherently-hedgeable--hedging-foreign-currency/3_S3etnOidA/" 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/Inherently-hedgeable--hedging-foreign-currency/3_S3etnOidA/">Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC</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>
