Tax Efficient Foreign Exchange Management

Herausgeber: Chown, John F.

• Gebundenes Buch

Produktbeschreibung

This practical book is written by an internationally renowned expert, who guides the reader through the pitfalls, explaining clearly and concisely the foreign exchange consequences of trading transactions, how to cover longer-term exposures, the tax treatment of interest, the problems caused by the rapidly developing financial instruments which outplace tax legislation and the opportunities to be exploited. The United Kingdom, the United States and Canada are given special coverage highlighting their tax issues as are individual countries from continental Europe, Australasia and the Far East. Tax Efficient Foreign Exchange Management will be invaluable reading for all finance directors, treasurers, corporate planners, bankers, accountants, tax practitioners, lawyers and anyone concerned with managing foreign exchange transactions tax efficiently.

Produktdetails

• Verlag: Praeger
• Seitenzahl: 288
• Erscheinungstermin: 2. Januar 1990
• Englisch
• Abmessung: 240mm x 161mm x 20mm
• Gewicht: 601g
• ISBN-13: 9780899305417
• ISBN-10: 0899305415
• Artikelnr.: 25611395

Autorenporträt

JOHN F. CHOWN is the founder of JF Chown & Co., Ltd. and is also a Director of Fixed Income Research and Management, Ltd. An active writer and lecturer on taxation and international finance, he is coeditor of the Journal of Strategy in International Taxation and for many years was the contributer to the Financial Times, and to a regular column, Taxation and the Investor . Chown is co-founder and Executive Committee member of the Institute for Fiscal Studies, and also serves on the UK branch of the International Fiscal Association, the tax committee of the Institute of Directors and the technical committee of the Association of Corporate Treasures.

Inhaltsangabe

Preface Managing Foreign Exchange Taxation The Problem Stated The Foreign
Exchange Consequences of Trading Transactions The Economics of Exchange
Risk Covering Longer-term Exposures Implicit Forward Exchange Rates The Tax
Treatment of Interest Withholding Tax on Interest Modern Financial
Instruments The United Kingdom The General Tax System The Tax Treatment of
Interest Foreign Exchange Gains and Losses Financial Instruments The United
States The General Implications of the US Tax Reform Act of 1986 The Tax
Treatment of Interest Foreign Exchange Taxation US Case Law on Foreign
Exchange Taxation Canada The General Tax System The Tax Treatment of
Interest Taxation of Forex Gains and Losses Contintental Europe
Continental Europe Interest Withholding Tax in the European Economic
Community--A Current Dispute Australasia Australia New Zealand The Far East
Japan Hong Kong and Singapore Bibliography Index