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| Author: | Sherry, M. |
| Title: | Minimise tax on foreign exchange. |
| Journal: | Accountancy
1987 : SEP, VOL. 100:1129, p. 142-143 |
| Index terms: | EXCHANGE RATES FOREIGN EXCHANGE COMPANY TAXATION |
| Language: | eng |
| Abstract: | A review that stresses that foreign currency managers need to understand the taxation consequences of their day-to-day transactions, the treatment of exchange rate fluctuations and the need to abide by the rules to minimise the incidence of tax. The author outlines the difficulty that purely paper gains or losses may be taxed, how to cope with a mismatch of assets and liabilities, capital gains tax, and strategy. |
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