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University of Toronto Faculty of Law Review

Foreign currency considerations in tax law and policy

Foreign currency considerations in tax law and policy Sina Akbari I INTRODUCTION II NORMATIVE LENS OF ECONOMIC EFFICIENCY III ANALYTICAL FRAMEWORK & THE ECONOMICS OF FOREIGN CURRENCY EXCHANGE Two-Step Analytical Framework The Economics of Future Currency Exchange Rates Discount Bonds: An Analogy Summary of the Economics of Foreign Exchange Gains and Losses IV THE CURRENT […]