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Foreign currency swap
| Глоссарий по налогам |
An agreement under which two or more parties agree to exchange specified amount of two different currencies for a defined period. over the term of the agreement, the parties exchange fixed or floating rate interest payments in their swapped currencies.
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Treaty shopping, английский
- An analysis of tax treaty provisions to structure an international transaction or operation so as to take advantage of a particular tax treaty. the term is normally applied to a situation where a person not resident of either the treaty countries establishes an entity in one of the treaty countries in order to obtain treaty benefits.
- Использование договоров об избежании двойного налогообложения
Tax treaty, английский
- An agreement between two (or more) countries for the avoidance of double taxation. a tax treaty may be titled a convention, treaty or agreement.
- Соглашение об избежании двойного налогообложения
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