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Foreign Exchange Issues in International Taxation

International Fiscal Association. CongressNick PantaleoJ. Scott Wilkie

出版	Sdu Uitgevers, 2009
ISBN	901238172X9789012381727
URL	http://books.google.com.hk/books?id=kzErQwAACAAJ&hl=&source=gbs_api

註釋

This general report has three main objectives. First, it reviews the treatment of foreign exchange effects with reference to the same typical circumstances covered by the 1986 IFA report. Second, it addresses unique situations in which countries' tax regimes have dealt with the effects of foreign exchange conversion, either judicially or legislatively. And the third is the attampt to anticipate how the application of tax treaties may in future be affected by foreign exchange issues, or at least in the terms in which their scope and application are being reconsidered by the OECD.