Processing...
Continue shopping Go to cart

Netherlands - The treatment of foreign exchange results under the participation exemption

Country:
Netherlands
Author:
R. Kok
Issue:
Derivatives & Financial Instruments, 2009 (Volume 11), No 4
Published:
1 August 2009
The participation exemption is a cornerstone of the Dutch corporate income tax system. This article considers the treatment of foreign exchange results under the participation exemption, and discusses strategies for hedging a foreign exchange exposure on a participation, namely taking up a debt denominated in the foreign currency, entering into a forward agreement and having a long position in a put option.
 
Order Article