Tax Consequences of Foreign Exchange Gains and Losses
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/tax-consequences-of-foreign-exchange-gains-and-losses_g2ghgbfc-en.html
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资源简介：
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.
