Tax Consequences of Foreign Exchange Gains and Losses
This publication describes how enterprises are taxed on foreign exchange gains and losses resulting from currency fluctuations and analyses the consequences of differences in country practices.
Issues in International Taxation
- Discontinué
This series of publications examines various issues in international taxation. Most of the reports relate to the OECD Model Tax Convention on Income and on Capital.
Egalement disponible en : Français
- Prochaine édition
- ISSN : 19900368 (en ligne)
- https://doi.org/10.1787/19900368