Taxation of financial arrangements (TOFA)

Subtopics

• Application of TOFA - other
• Balancing adjustment
• Default method - accruals
• Default method - realisation
• Elective method - fair value
• Elective method - financial reports
• Elective method - hedging
• Elective method - retranslation
• Exemptions
• Financial arrangement
• Gains and losses

Documents

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