Managing exchange rate differences for tax purposes

Uproszczony widok
dc.contributor.authorJamroży, Marcin
dc.date.accessioned2014-04-10T11:29:40Z
dc.date.available2014-04-10T11:29:40Z
dc.date.issued2011
dc.description.abstractThis paper aims to analyze the tax consequences of foreign exchange differences. The taxpayers can choose the method of determining exchange differences for tax purposes according to tax law or according to accounting law. The application of each method has its advantages as well as disadvantages, and the choice of a better method for the taxpayer should be based on a detailed analysis of his business activities and potential future economic events. In business practice certain economic events may result in recognition or irrelevance of such exchange differences for tax purposes, such as a waiver of or change of the currency of a liability. If foreign exchange gains are not recognized for tax purposes, for the taxpayer this would mean tax savings.pl
dc.identifier.citationBusiness and non-profit organizations facing increased competition and growing customers’ demands. Ed. by A. Nalepka, A. Ujwary-Gil. Nowy Sącz : WSB-NLU, cop. 2011. - S. 378-389pl
dc.identifier.isbn978-83-88421-79-2
dc.identifier.urihttp://hdl.handle.net/11199/7467
dc.language.isoenpl
dc.publisherWyższa Szkoła Biznesu - National-Louis University in Nowy Sączpl
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/pl/*
dc.titleManaging exchange rate differences for tax purposespl
dc.typebookPartpl

Pliki

Oryginalne pliki
Teraz wyświetlane 1 - 1 z 1
Miniatura
Nazwa:
Jamroży Marcin, Managing exchange rate differences for tax purposes.pdf
Rozmiar:
189.74 KB
Format:
Adobe Portable Document Format
Pobierz
Licencja
Teraz wyświetlane 1 - 1 z 1
Brak miniatury
Nazwa:
license.txt
Rozmiar:
1.5 KB
Format:
Item-specific license agreed upon to submission
Opis:
Pobierz

Kolekcje

Książki / rozdziały (Inst. PiZ)