foreign currency gains and losses
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foreign currency gains and losses
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- A guide to the new proposed regulations under Sections 367(a) and (b)
- A path through the tax jungle
- A question of attribution problems with the hedging election under TOFA
- Are notional foreign exchange gains and losses taxable or deductible?
- Asia Business Guide
- Aspects of the United Kingdom's new foreign exchange taxing regime
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- Auswirkungen der Einführung des Euro auf die Bestimmung von Konzernverrechnungspreisen
- Auswirkungen von Währungskursschwankungen auf den Betriebsstättengewinn
- BFG : Verlust ist bei betrieblichen Fremdwährungskrediten zu halbieren : eine kritische Analyse
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- Beskattning av utländsk valuta
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- Bharat's Foreign Exchange Management Bill, 1999 & Prevention of Money-Laundering Bill, 1999 with comments : including Securities Laws (Amendment) & (Second Amendment) Bills, 1999
- Bharat's treatise on FERA (Law & Practice) : a commentary on The Foreign Exchange Regulation Act, 1973 with Rules, Notifications Circulators and Forms
- Bilanzierung von Fremdwährungstransaktionen im handelsrechtlichen Einzelabschluss - unter Berücksichtigung von para 340 HGB
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- CJEU addresses Dutch rules on deductions for interest payments and exchange rate losses in X BV and X NV
- COD income slips through the Subpart F net
- Canadian GAAR doesn't apply to unwinding of tower structure, FCA confirms
- Canadian Tax Court rules on foreign currency gains
- Canadian taxation of foreign exchange gains and losses
- Canadian taxation of foreign exchange transactions
- Case notes
- China lures foreign holding companies
- China, FIEs and anti-dumping taxes : an update
- Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable
- Code Sec. 988 and the nonrecognition provisions - Part 2: assumptions of foreign currency denominated liabilities
- Coming to realization: taxpayer not entitled to mark-to-market foreign exchange option contracts : Kruger Incorporated v. The Queen 2015 TCC 119
- Communiqué No. 91/1 et Décret No. 90/1115 concernant l'encouragement des exportations et des activités rapportant des devises
- Conséquences fiscales des gains et pertes de change
- Convertibility of taka for current transactions in Bangladesh
- Corporate income tax consequences of the introduction of the euro
- Corporate tax changes in the UK 2002 budget
- Corporate taxation of foreign currency gains and losses and financial instruments - Part I : Germany
- Corporate taxation of foreign currency gains and losses and financial instruments - Part II : Denmark
- Creating a compliance burden
- Currency exchange fluctuations : tax treatment of exchange gains and losses
- Currency exchange problems in California's worldwide unitary taxation
- Currency exchange results : what if Member States subjected taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption?
- Currency exchange results and the participation exemption
- Currency fluctuation : accounting and taxation implications
- Currency fluctuations and international double taxation
- Currency fluctuations and international double taxation | Fluctuations de change et double imposition international | Wechselkursänderungen und internationale Doppelbesteuerung | Fluctuaciones monetarias y la doble imposición internacional
- Currency fluctuations' impact on transfer pricing creating complex compliance problems for taxpayers
- Currency gains and losses; the present state of play in the United Kingdom
- Currency substitution: the recent experience of Bolivia
- Currency transactions under PFIC
- Czech Supreme Administrative Court : landmark decision on taxation of unrealized foreign exchange rate gains
- Das Devisenrecht in Polen
- De nadere verfijning van de Rupiah-arresten : de theorie en het Cruzeiro-arrest
- De overgang naar de euro - fiscale aspecten
- De transfer pricing aspecten van Euro 2000
- De tussenregeling voor valutaresultaten op deelnemingen
- Dead loss on exchange or better the devil you know?
- Decision on exchange difference causes uncertainty
- Decreto 23 dicembre 1997. Accertamento del cambio delle valute estere per il mese di novembre 1997 agli effetti delle norme del titolo I del testo unico delle imposte sui redditi
- Deductibility of exchange rate differences in Russia
- Der Begriff der "Gewinnminderung" gemäss Paragr. 8b Abs. 3 Satz 4 KStG i. d. F. des JStG 2008 - insbesondere zur Tatbestandsmässigkeit von Wechselkursverlusten
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- Deutsche Shell, X AB en wij hebben art. 28b Wet VPB 1969 ... : over de neutrale behandeling van valutaverliezen op deelnemingen en het Europees recht
- Devisenrechtliche Bestimmungen in Polen - ein Überblick
- Die Geldverkehrsrechnung in der Aussenprüfungspraxis
- Die Rechtsnatur der Währungskursergebnisse und ihre Zuordnung zum Inland
- Die steuerrechtliche Behandlung von Wechselkurseffekten : Fremdwährungsrisiken im Steuerrecht
- Doing business in India
- Doing business in Spain
- Domestic double taxation : the norm price and foreign exchange gains
- Draft Investment Code; Foreign Exchange Retention Scheme; Development Plan
- Décret No. 89-154 du 9 mars 1989 réglementant les relations financières avec l'étranger
- ECJ to rule on denial of deduction for currency loss on start-up capital granted to a foreign branch
- EMU - focusing on the tax issues
- Een nieuwe regeling voor valutaresultaten bij buitenlandse ondernemingen
- Endgültiges Aus der Hälfteabzugsbeschränkung für Konvertierungs- und andere Verluste von Fremdwährungsdarlehen?
- Enige fiscale beschouwingen rond valutatermijncontracten
- Euro and transfer pricing
- Euro regulations : "taxable event" rules are good news, but conversion cost deductibility remains in doubt
- Euro: Le passage à la monnaie unique. Conséquences fiscales
- European Monetary Union and its effect on transfer prices
- Eurozone exits: Dutch legal and tax aspects
- Exchange gains and losses
- Exchange gains and losses and financial instruments : explanatory document
- Exchange gains and losses on capital account
- Exchange of currency
- Exchange rate fluctuations
- Exchange rate fluctuations - SP3/85 (Provisional)
- Exchange rate fluctuations: U.K. Revenue's Statement of Practice SP 1/87
- Federal Supreme Court on treatment of exchange differences and environment for internal group financing improved
- Finance Act 2012: corporation tax changes
- Finance Bill 1994 - exchange difficulties
- Financial instruments: into the limelight
- Financing in Mexico with UDI loans
- Finding your way without a map : the effects of foreign currency fluctuation on transfer pricing
- Fiscaal praktijkboek '96-97 : directe belastingen
- Fiscaal praktijkboek 1989 : directe belastingen
- Fiscal and accounting treatment of foreign exchange in Australia
- Fiscal consequences of exchange rate changes
- Fiscal policy and external performance: the Turkish experience
- Fiscale aspecten van valutawaardeveranderingen in de winstsfeer
- Foreign collaboration agreements - some issues : an intensive study of income tax, foreign exchange and other related problems
- Foreign currency regulatory guidance: qualified business units, functional currency, net worth method transition rules and distributions of previously taxed income
- Foreign currency transactions and tax deferral : from traditional foreign currency transactions to derivatives
- Foreign exchange (or much ado about nothing)
- Foreign exchange adjustment under para 482
- Foreign exchange and foreign affiliates : continuing problems and possible solutions
- Foreign exchange and interest rate sensitive transactions: an analysis of the U.K. issues
- Foreign exchange gains and losses and financial instruments
- Foreign exchange gains and losses in Canada : looking over the hedge
- Foreign exchange information : a worldwide summary
- Foreign exchange results and the credit for foreign withholding taxes
- Foreign exchange, futures and derivatives
- Foreign exchange. The proposed new regime; What will the city think ?
- Foreign permanent establishment's currency gains or losses
- Foreign trade tax handbook for manufacturers : how to use a DISC and other forms of corporations to export and to operate abroad more profitably
- Fortsatt reformering av inkomst- och företags-beskattningen : Regeringens proposition 1990/91:54
- Fremdwährungsdarlehnsverluste keine Werbungskosten bei den Einkünften aus Kapitalvermögen
- Fremdwährungsumrechnung im Konzernabschluss
- Fremdwährungsverluste und Schuldzinsen in der ImmoESt : eine Analyse der Rechtsprechung des VwGH und VfGH und eine systemkonsistente Einmalerfassung
- From Marks & Spencer to X Holding: the future of cross-border group taxation
- Geldentwertung und Steuerrecht
- Generalthema II : Steuerliche Behandlung von Wechselkursschwankungen
- Gewinnrealisierung bei Konvertierung von Fremdwährungskrediten : einkommensteuerliche Erfassung erst bei Konvertierung zum Euro oder bei tatsächlicher Kredittilgung
- Government Notice No. 55. Bank of Sierra Leone regulations governing foreign exchange transactions
- Grundsätze ordnungsmässiger Bilanzierung für Fremdwährungsgeschäfte
- Guide to taxation, trade and investment
- HR 8 november 1995, no. 30458 : facturering aan Belgische zustermaatschappij in US-dollars : valutaverlies niet onzakelijk (noot P.H. Verhagen)
- Handels- und steuerrechtliche Rechnungslegungsfragen im Zusammenhang mit der Einführung des Euro
- Harmonisation fiscale dans la CEE : droits de timbre et droits d'apport
- Hodl me, shill me, kishu me
- Home country tax consequences of purchases from foreign suppliers
- Hyperinflation in Argentina : tax consequences for investors in Argentine debt and derivatives
- Il regime tributario applicabile alle persone fisiche iscritte nei registri anagrafici del comune di Campione d'Italia
- Immobilienerwerb und Kreditbesicherung durch Immobilien in Tschechien
- Impact of the euro on the Asia-Pacific region
- Imposing value added tax on the exchange of currency
- Inbound and foreign-to-foreign transfers in para367(b) exchanges. Proposed regulations under para367(b)
- Income tax: the treatment of gains and losses on foreign exchange transactions in terms of section 24I of the Income Tax Act, 1962 (the Act)
- Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC
- International aspects of debt instruments in M + A : Part 2 : foreign financing
- International tax aspects of foreign currency transactions
- International tax planning : loans between foreign affiliates
- Introduction of Deutsche Shell legislation in the Netherlands
- Investment allowance on increase in cost of fixed assets due to escalation in liability on account of foreign exchange
- Ironing out the kinks
- Italy creates exchange rate reserve
- Japan : laws, ordinances and other regulations concerning foreign exchange and foreign trade
- Japan : laws, ordinances and other regulations concerning foreign exchange and foreign trade (1976)
- KS 29b der ESTV zum Kapitaleinlageprinzip
- La libre circulation des capitaux
- La réforme des impôts sur le chiffre d'affaires, sur les transactions ou sur les ventes dans les différents pays de l'Europe occidentale en vue de leur unification ; Les différentes conceptions admises ou possibles pour définir la valeur fiscale des biens corporels ou incorporels (le sujet devant traiter à la fois de l'estimation des immeubles, des fonds de commerce et des titres non cotés) ; Les différentes mesures fiscales susceptibles de faciliter les mouvements internatinaux de capitaux dans le cadre européen de l'économie mondiale ou d'une économie continentale plus restreinte
- Le contrôle fiscal : ses aspects juridiques, psychologiques et économiques ; Les mesures fiscales destinées à faciliter le mouvement international des capitaux
- Legal aspects of doing business in Latin America
- Legal aspects of doing business in Western Europe
- Les conséquences de la monnaie unique pour les entreprises. Questions comptables et fiscales liées au passage à l'euro
- Les mesures fiscales destinées à faciliter les mouvements internationaux de capitaux | Les mesures fiscales susceptibles de ranimer l'épargne privée tant dans le domaine mobilier que dans le domaine immobilier | Les sociétés internationales dans le droit fiscal national et international : l'influence des rapports existant entre des entreprises situées dans les pays différents sur la détermination des bénéfices imposables dans chacun de ces pays | L'imposition double résultant aussi bien de l'imposition des bénéfices des sociétés de capitaux que de l'imposition de ces mêmes bénéfices, pour autant qu'ils ont été distribués aux actionnaires, considérée du point de vue du droit comparé et de la politique fiscale
- Managing the euro
- Massimario valutario : raccolta sistematica e ragionata di pareri della "commisione consultiva per le violazioni valutarie" e di decisioni giurisprudenziali intervenute in materia
- Musings on Agnico-Eagle and Univar
- New UK tax regime overhauls UK taxation of foreign currency
- New foreign exchange regulation
- New provisions to help JVs balance forex accounts. Provisions on purchase and export of domestic products by foreign-invested enterprises to balance foreign exchange accounts, promulgated by the Ministry of Foreign Economic Relations and Trade on 20 January 1987
- New regulations on foreign exchange balancing in joint ventures
- New rules in South Africa relating to capital gains taxation, income taxation and foreign currency gains
- Objectvrijstelling voor vaste inrichtingen : much ado about nothing?
- Ondernemen met de euro
- Outbound transfers of stock and securities by U.S. persons. Proposed regulations under para367(a)
- Outbound transfers of tangible property under Section 367(a)
- Overview of the tax and accounting implications of the euro
- Passage à l'euro. Instruction du 12 novembre 1998 de la DGI
- Pending cases filed by German courts : the Meilicke, Burda, Gronfeldt, Jäger, Heinrich Bauer Verlag, Rewe Zentralfinanz, Lidl Belgium, Stahlwerk Ergste Westig and Deutsche Shell cases
- Permanent establishment abroad : losses connected with permanent establishment in Germany are not deductible
- Plusvalenze realizzate mediante cessione a titolo oneroso di valute estere
- Practical problems of international taxation
- Proposed amendments to Corporate Income Tax Act
- Provisional Regulations of the People's Republic of China on providing foreign exchange guarantees by institutions inside China
- Provisional Rules governing the issue of foreign exchange guarantees by resident institutions in China. Promulgated by the People's Bank of China on 5 February 1987
- QB or not QB U : holding companies and qualified business units for U.S. tax purposes
- Questions and answers for your investment in Korea
- Re DGFP Zeta : No. 352212
- Real Decreto 1816/1991 de 20 de diciembre, sobre transacciones económicas con el exterior
- Real estate investment trusts
- Recent developments
- Recent developments regarding the credit for foreign withholding taxes in relation to derivatives
- Rechtliche Grundlagen zur Einführung der Euro-Währung
- Recognition of foreign currency exchange gains or losses on a U.S. inbound event
- Reforming the U.K. tax treatment of foreign currency gains and losses
- Regarding the reform of the Japanese financial system
- Relations financières avec l'étranger. Contrôle des changes
- Report of proceedings of the fifthy-eighth tax conference : convened by the Canadian Tax Foundation at the Westin Harbour Castle Hotel, Toronto, November 26-28, 2006
- Revenue and the Euro. A business guide
- Roundabouts and deviations
- Seminar I : Einfluss von Währungsschwankungen auf die internationale Besteuerung
- Show me the money : why is my cash still kept offshore?
- Sicherungsaufwendungen für Fremdwährungskredite bei Einkünften aus Vermietung und Verpachtung als Werbungskosten abzugsfähig? Judikatur ordnet Optionsaufwand primär dem Ertragsbereich zu
- South African tax and exchange control reforms : encouraging foreign investment
- Spoedmaatregelen fiscale eenheid naar aanleiding van een uitspraak van het Hof van Justitie van de EU
- Spolki z udzialem zagranicznym : Pytania, odpowiedzi, teksty prawne, komentarz : Stan prawny grudzien 1991
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- Steuerliche (Nicht-)Berücksichtigung von Währungsergebnissen bei grenzüberschreitenden Veräusserungsgeschäften
- Steuerprobleme im liberalisierten EG-Kapitalverkehr
- Subpart F treatment of nonfunctional currency transactions
- Tagungsbericht zum IFA-Kongress 2009 in Vancouver - Teil 1 : "is there a permanent establishment?" und "foreign exchange issues in international taxation"
- Taking forex to hart
- Tausch und Einlage von Anteilen an Kapitalgesellschaften über die Grenze
- Tax Facts Papua New Guinea
- Tax aspects of foreign currency gains
- Tax consequences of changes in foreign exchange rates
- Tax consequences of changes in foreign exchange rates | Les conséquences fiscales du changement des parités monétaires | Steuerliche Auswirkungen von Änderungen der Währungsparitäten | Las consecuencias fiscales del cambio de paridad monetaria
- Tax consequences of currency futures after Hoover
- Tax consequences of foreign exchange gains and losses
- Tax developments in the United Kingdom of interest to US tax advisers
- Tax effective management of foreign exchange risks
- Tax efficient foreign exchange management
- Tax efficient forex management : a strategy in international taxation : special report
- Tax implications of the introduction of the euro
- Tax information summary 1999
- Tax planning for inflation in Latin America
- Tax reform and translation of the direct foreign tax credit
- Tax treatment of exchange gains and losses
- Tax treatment of exchange gains and losses
- Tax treatment of foreign currency translations and transactions under TRA '86
- Tax treatment of foreign currency under para 985-989
- Tax treatment of foreign exchange gains and losses : A consultative document
- Tax treatment of foreign exchange gains and losses : a comparison of U.K. revenue and OECD views
- Tax treaty case law around the globe : 2012
- Taxation and foreign currency
- Taxation and foreign currency ; supplement one : 1973-1981
- Taxation aspects of currency fluctuations
- Taxation aspects of currency fluctuations
- Taxation of exchange gains and financial instruments: transitional provisions
- Taxation of foreign currency transactions under the Tax Reform Act of 1986
- Taxation of foreign exchange results
- Taxation of income from business and investment
- Taxation of international financial transactions in Ireland
- Taxation of loan relationships and derivative contracts
- Taxation of treasury products
- Taxation responses to financial turmoil
- Taxation treatment of exchange gains and losses
- Taxes and foreign currency exchange rates - a Canadian perspective
- Taxing currency fluctuations? The tax treatment of foreign exchange gains and losses
- Taxpayers eagerly await U.S. Treasury action on outbound transfer, branch currency regs
- Taxpayers need Game of Thrones powers to save them : the Internal Revenue Service issues notice 2017-07
- The (non-)deductibility of current losses
- The Argentina-Austria tax treaty, Austrian bonds, and currency gains
- The Euro is coming : US companies may be caught short by complex tax issues
- The Mexican peso's volatility and its tax effects
- The Proposed Section 367(a) and (b) Regulations
- The Stoy Hayward guide to getting into Europe : strategic planning for international tax, raising finance, and performance monitoring
- The US "Tax Reform Act of 1986" : impact on foreign currency transactions
- The US IRS publishes regulations on hybrid instruments and entities
- The application of Sec 1233 to foreign currency forward sale contracts
- The balancing of foreign exchange in the PRC: Anomalies and alternatives
- The effect of fluctuations in the value of currencies upon taxable income, from the national and international viewpoint | Les bases d'imposition des revenues affectés par les variations de la monnaie nationale et des devises étrangères
- The effect of the foreign tax credit on the sale of CFC stock
- The feasibility of taxing foreign exchange transactions
- The fiscal treatment of international investment trusts and mutual funds, having regard to the major regulatory and foreign exchange features in the various countries | Le traitement fiscal des sociétés et/ou fonds internationaux d'investissements, compte tenu des principaux aspects en matière de surveillance administrative et de contrôle des changes dans les différents pays | Die steuerliche Behandlung der internationalen Kapitalanlagegesellschaften bzw. Anlagefonds unter Berücksichtigung der wesentlichen kontroll- und währungspolitischen Gesichtspunkte in den verschiedenen Ländern | El tratamiento fiscal de las sociedades y/o fondos internacionales de inversión, teniendo en cuenta los principales aspectos en materia de vigilancia administrativa y de control de divisas en los diversos países
- The impact of foreign exchange fluctuations on US prices: Japanese photographic equipment, video equipment, and office machinery
- The potential impact of foreign currency translation rules on the earnings of international oil and gas companies
- The road to monetary union : price stability through tax reform
- The tax impact of changing to the Euro under U.S. tax law
- The tax impact of investments in U.S. property by a CFC
- The tax treatment of foreign exchange gains and losses
- The tax treatment of foreign exchange results and hedge instruments in relation to non-deductible interest costs
- The taxation implicit in two-tiered exchange rate systems
- The taxation of foreign exchange
- The taxation of foreign exchange and derivatives
- The use of Dutch companies in international structures : a practical guide
- The year in review : Ukraine
- Tijdstip van winstrealisatie
- Tolley's taxation of corporate debt, foreign exchange and derivative contracts
- Tolley's taxation of corporate debt, foreign exchange and derivative contracts
- Tolley's taxation of foreign exchange gains and losses
- Tolley's taxation of foreign exchange gains and losses
- Traders' manual for Asia and the Pacific : Maldives
- Traitement fiscal des écarts de conversion : le Tribunal fédéral a modifié sa jurisprudence!
- Tratado del impuesto sobre la renta
- Treasury centers, hybrid instruments, and foreign currency strategies
- Treasury tax changes
- Treasury's intended action on the outbound transfer and branch currency regs
- Treatise on FEMA (law and practice) : an exhaustive commentary on the Foreign Exchange Management Act, 1999 with rules, notifications, circulars and forms
- Treatment of currency losses and interest-free loans under the Dutch participation exemption : review of case 17/03918 of the Supreme Court of the Netherlands
- Tschechische Republik : Höchstrichterliches Urteil zur Nichtbesteuerung unrealisierter Währungskursgewinne - Ende der Substanzbesteuerung?
- U.K. taxation and currency fluctuations
- U.K. taxation of exchange gains and losses and financial instruments
- U.S. euro conversion regulations
- U.S. implications of European Economic and Monetary Union
- U.S. international treasury centers examined in the light of current U.S. tax rules
- U.S. tax issues raised by conversion to the euro
- U.S. tax review [FTC : final regulations : part 2]
- UK GAAP : generally accepted accounting practice in the United Kingdom
- UK sharpens matching regime
- US federal tax aspects of foreign currency transactions
- US tax reform : the potential tax implications for Brazilian taxpayers
- Umrechnung ausländischer Betriebsstättenergebnisse
- United Kingdom taxation of foreign exchange : the draft regulations
- United States tax treatment of foreign currency transactions
- User guide to the Euro
- Valt een valutaresultaat op een dividendvordering onder de deelnemingsvrijstelling of niet?
- Valutaresultaten en afdekkingsinstrumenten onder Art. 10a en 10d Wet Vpb 1969
- Valutaresultaten en overige winstallocatieperikelen
- Valutaresultaten in de winstsfeer
- Valutaverliezen in de concernfinancieringsfaciliteit : kosten of verliezen?
- Valutawinsten en renteaftrekbeperkingen : de gevolgen van HR 24 februari 2012
- Vermögensteuer : Umrechnungskurse für ausländische Währungen am 31.12.1988
- Verstösst die steuerliche Nichtberücksichtigung eines Währungsverlustes am Dotationskapital einer ausländischen Betriebsstätte gegen die Niederlassungsfreiheit?
- Virtual tax : the taxation of virtual currency
- Virtuelle Währungen im System des deutschen Steuerrechts : ein Beitrag zur Auslegung des (steuer-)rechtlichen Geldbegriffs
- Von der DM zum Euro. Wegweiser zur EURO-Umstellung
- Vreemde valuta en de deelnemingsvrijstelling
- VwGH zum Verlust aus betrieblichen Fremdwährungskrediten : Ende gut, alles gut
- Wechselkürsänderungen und internationale Doppelbesteuerung
- Währungsergebnisse im Zusammenhang mit einer Kaufpreisforderung aus der Veräußerung von Anteilen - Steuerlich zu berücksichtigen oder als Teil des Veräußerungsgewinns nach Paragr. 8b Abs. 2 S. 2 KStG steuerfrei?
- Währungsschwankungen und Doppelbesteuerung
- Währungsschwankungen und Rechtsformwahl
- Währungsschwankungen und die Methoden zur Vermeidung der Internationalen Doppelbesteuerung
- Währungsumrechnung und Equity-Methode
- Zur Abgrenzung der inländischen Devisengeschäfte mit dem Ausland von den Devisengeschäften einer Betriebsstätte im Ausland
- Zur Bilanzierung von Fremdwährungsgeschäften
- Zur bilanziellen Erfassung inländischer Devisengeschäfte
- Zur ertragsteuerlichen Behandlung von Verlusten aus Währungsswaps
- Zur steuerlichen Abzugsfähigkeit von Währungskursverlusten : zugleich Anmerkung zur Verfügung des LfSt Niedersachsen v. 15.4.2020
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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/resource/1wRSZ1BUM_E/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/1wRSZ1BUM_E/">foreign currency gains and losses</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="https://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/resource/1wRSZ1BUM_E/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/1wRSZ1BUM_E/">foreign currency gains and losses</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
