Foreign Exchange Issues in International Taxation

Journal
May, G.; Acard, C.; Frost, A.; Kaeser, C.; Oliveira Maciel, T.; Wilkie, J.S.; Morier, D.
International
Bulletin for International Taxation 2010 (Volume 64), No. 2
PriceUSD 45

This article represents the paper (Subject 2) presented to the IFA Vancouver Congress regarding foreign exchange issues in international taxation on 1 September 2009. The presentation covered only selected issues. For a fuller discussion, see “Foreign Exchange Issues in International Taxation”, Cahiers de Droit Fiscal International, Vol. 94b.