28.03.2013 Supreme Tax Court ruling on option premium applies to hedges ... The finance ministry has decreed that a Supreme Tax Court ruling that an option premium is expense on the decision not to exercise the option applies to hedges, but not to speculations. Categories: Official PronouncementsKeywords: hedge, option premium, speculation, forw ...
31.08.2011 Foreign tax credit on hedged loan interest takes hedge costs ... The Supreme Tax Court has held that the hedge costs on a foreign currency loan are to be deducted from the interest received in calculating the net foreign income as the basis for the foreign tax credit available. Categories: Supreme Tax Court casesKeywords: loan interest, interest, foreign currenc ...
