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This publication describes how enterprises are taxed on foreign exchange gains and losses resulting from currency fluctuations and analyses the consequences of differences in country practices.
Report on the implications of fluctuations in foreign exchange rates on the taxation of the ordinary income and capital gains of enterprises and reviews of member countries practices.
Taxation of currency gains and losses considered.
A two-tiered exchange rate system can be interpreted as a set of separate taxes on money and other financial assets. If the official two-tiered exchange rate system coexists with a black market for foreign exchange, then there is implicit taxation of the international goods trade as well. This paper presents some evidence on the tax rates and tax revenues implicit in the exchange rate systems of The Bahamas (from 1978 to 1995), the Dominican Republic (from 1970 to 1984), and South Africa (from 1973 to 1995).
This guide to coping with financial volatility should be of interest to academics and economists with interest in finance and international development.