CFM63100 - Foreign exchange: matching: anti-avoidance: FA 2009: ‘one-way exchange effect’
Contents
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FA 2009: ‘one-way exchange effect’: overview |
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FA 2009: ‘one-way exchange effect’: summary of the legislation |
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FA 2009: ‘one-way exchange effect’: meaning of ‘part of arrangements’ |
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FA 2009: ‘one-way exchange effect’: meaning of ‘one way exchange effect’ |
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FA 2009: ‘one-way exchange effect’: meaning of ‘amounts A and B’ |
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FA 2009: ‘one-way exchange effect’: meaning of ‘counterfactual assumption’ |
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FA 2009: ‘one-way exchange effect’: meaning of tax advantage |
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FA 2009: ‘one-way exchange effect’: options and relevant contingent contracts |
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FA 2009: ‘one-way exchange effect’: meaning of relevant and operating currency |
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FA 2009: ‘one-way exchange effect’: example of application of the TAAR |
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FA 2009: ‘one-way exchange effect’: examples where the TAAR would not apply |
