Interest cap and Presentation currency: Difference between pages

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''Tax - anti-avoidance''.
The currency in which financial statements are presented.
 
Limits on corporate tax relief for interest and amounts economically equivalent to interest.
 
 
Do not confuse with an interest ''rate'' cap, which is a hedging instrument to manage interest rate risk.




==See also==
==See also==
* [[Corporate Interest Restriction]]
* [[Functional currency]]
* [[Debt cap]]
* [[Fixed ratio method]]
* [[Interest rate cap]]
* [[Tax avoidance]]
* [[Tax relief]]
* [[Worldwide interest cap]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 07:07, 2 July 2022

The currency in which financial statements are presented.


See also

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