Currency exchange results and the participation exemption

Journal
Bruin, P.J.M.; Meijer, D.G.A.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2003 (Volume 5), No. 3
PriceUSD 45

Deals with the scope of application of the Dutch participation exemption, discusses what types of income are exempted and focuses on currency exchange results and hedging instruments.