Currency exchange results and the participation exemption

Journal
Bruin, P.J.M.; Meijer, D.G.A.
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2003 (Volume 5), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Deals with the scope of application of the Dutch participation exemption, discusses what types of income are exempted and focuses on currency exchange results and hedging instruments.