- Collection:
- Georgia Journal of International and Comparative Law
- Title:
- Taxation – Selection of Exchange Rate for Translation Purposes -- Where Multiple Exchange Rates Exist for a Foreign Currency and the Underlying Transaction is Financial in Nature, the Proper Rate for Translation Components of Taxable Income is the "Free" Market Rate (Durovic v. Commissioner of Internal Revenue, 7th Cir. 1976)
- Creator:
- Floyd, Tim J
- Date of Original:
- 1971/2024
- Subject:
- University of Georgia. School of Law
Law--Study and teaching
International law
Comparative law - Location:
- United States, Georgia, Clarke County, Athens, 33.96095, -83.37794
- Medium:
- notes (documents)
- Type:
- Text
- Format:
- application/pdf
- Description:
- Taxable income -- free-market -- foreign currency -- exchange rate -- financial transaction -- taxpayer -- commercial exchange rate -- tax court -- value of assets -- translation of asset cost -- exchange control country -- exchange restrictions -- restricted currency’s value -- financial market -- market value -- purchasing power -- fair market value -- economic benefit -- convertibility test -- foreign country -- currency transfer -- commodity transaction -- exchange transaction -- translation -- multiple rates -- translation components -- Commercial Law -- Courts -- Economic Policy -- Finance -- Taxation -- Tax Law
- External Identifiers:
- Metadata URL:
- https://digitalcommons.law.uga.edu/gjicl/vol7/iss2/13
- Holding Institution:
- Alexander Campbell King Law Library
- Rights:
-
