1. TAXATION OF BACK-TO-BACK LOANS Following discussions between the private sector and the Department of Inland Revenue in Cyprus, conclusions were drawn as to what profit margins would be acceptable to the Cyprus Income Tax Office (ITO) from the use of back-to-...
背对背贷款（Back-to-back Loans） 背对背贷款就是为了解决 平行贷款 中的 信用风险 而诞生的一种产品。 它是指两个国家的 母公司 相互直接贷款， 贷款 币种不同单币值相等， 贷款到期日姓通，各自支付 利息 ，到期各自偿还原借款 货币 。
Back-to-back Loans即背对背贷款,指的是不同国家的交易者提供期限相等、价格相等的,以放贷者所在国货币计价的贷款,到期偿还所借贷的同种货币,以避免汇率变动造成的亏损。 背对背贷款就是为了解决平行贷款中的信用风险而诞生的一种产品。它是指两个国家的母公司相互直接贷款,贷款币种不同但币值相等,贷款到期日相同,...
Back-to-back loans are loans given from two companies to each other so that they can avoid the risk of foreign exchange rates...
Back to back loans 翻译结果2复制译文编辑译文朗读译文返回顶部 正在翻译,请等待... 翻译结果3复制译文编辑译文朗读译文返回顶部 Back to back loan 翻译结果4复制译文编辑译文朗读译文返回顶部 Back-to-back loan 翻译结果5复制译文编辑译文朗读译文返回顶部 ...
the back-to-back loan loan this way refers to the parent company at the time of investments in subsidiaries, before sufficient funds in the international financial intermediaries, and intermediary loans to subsidiaries in foreign countries. At the time of repayment, first by a subsidiary to inte ...
Back-to-back loans may not create basis.Grush, Gary
Back‐to〣ack Loans: A Fraud in Transition Case law relating to an auditor's detection of fraud has identified three fraud categories: "ingenious", those that arouse or ought to arouse the auditor's suspicions, and "well-known frauds". This paper argues that the extensive publici... R ...
Most back-to-back loans come due within 10 years because of theirinherent risks. The greatest risk in such agreements is asymmetrical liability, which may not be covered in the back-to-back loan agreement. This liability arises when one party defaults on the loan leaving the other party still...
Consulting to both urban and rural tax practitioners allows the author to identify tax problems which are constantly being encountered throughout the country. High on practitioners' gripe list is the frustrating issue of resident withholding tax on so-called back-to-back loans. This term refers to...