{"title":"New and Improved Functional Currency Proposals","authors":"Geoffrey S. Turner","doi":"10.2139/ssrn.1314005","DOIUrl":null,"url":null,"abstract":"The author summarizes amendments to the functional currency rules in section 261 of the Income Tax Act (Canada) as proposed by the Canadian Department of Finance on November 10, 2008.","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"69 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2008-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Canadian Law eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.1314005","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The author summarizes amendments to the functional currency rules in section 261 of the Income Tax Act (Canada) as proposed by the Canadian Department of Finance on November 10, 2008.