The Resource The treatment of foreign exchange results under the participation exemption

The treatment of foreign exchange results under the participation exemption

Label
The treatment of foreign exchange results under the participation exemption
Title
The treatment of foreign exchange results under the participation exemption
Creator
Subject
Language
eng
Summary
The participation exemption is a cornerstone of the Dutch corporate income tax system. This article considers the treatment of foreign exchange results under the participation exemption, and discusses strategies for hedging a foreign exchange exposure on a participation, namely taking up a debt denominated in the foreign currency, entering into a forward agreement and having a long position in a put option
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 11 (2009),
http://library.link/vocab/creatorName
Kok, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • participation exemption
  • foreign exchange
Label
The treatment of foreign exchange results under the participation exemption
Instantiates
Publication
Label
The treatment of foreign exchange results under the participation exemption
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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