CFM63100 - Foreign exchange: matching: anti-avoidance: FA 2009: 鈥榦ne-way exchange effect鈥�: contents

  1. CFM63110
    FA 2009: 鈥榦ne-way exchange effect鈥�: overview
  2. CFM63120
    FA 2009: 鈥榦ne-way exchange effect鈥�: summary of the legislation
  3. CFM63130
    FA 2009: 鈥榦ne-way exchange effect鈥�: meaning of 鈥榩art of arrangements鈥�
  4. CFM63140
    FA 2009: 鈥榦ne-way exchange effect鈥�: meaning of 鈥榦ne way exchange effect鈥�
  5. CFM63150
    FA 2009: 鈥榦ne-way exchange effect鈥�: meaning of 鈥榓mounts A and B鈥�
  6. CFM63160
    FA 2009: 鈥榦ne-way exchange effect鈥�: meaning of 鈥榗ounterfactual assumption鈥�
  7. CFM63170
    FA 2009: 鈥榦ne-way exchange effect鈥�: meaning of tax advantage
  8. CFM63180
    FA 2009: 鈥榦ne-way exchange effect鈥�: options and relevant contingent contracts
  9. CFM63190
    FA 2009: 鈥榦ne-way exchange effect鈥�: meaning of relevant and operating currency
  10. CFM63200
    FA 2009: 鈥榦ne-way exchange effect鈥�: example of application of the TAAR
  11. CFM63210
    FA 2009: 鈥榦ne-way exchange effect鈥�: examples where the TAAR would not apply