Taxation of Financial Arrangements and Hedge Effectiveness

Journal
Joseph, A.
Australia
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2009 (Volume 11), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The hedge effectiveness test is the best available in determining whether an entity’s hedging arrangement qualifies for matching of its hedged item and hedging instrument for tax purposes.