Application of § 8b (2) Corporate Income Tax Act on income from currency hedging transactions
Initiative
Official name
Anwendung des § 8b Abs. 2 KStG auf Erträge aus Währungssicherungsgeschäften; Urteil des Bundesfinanzhofs vom 10. April 2019, I R 20/16, BStBl II S.
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2020/0973310
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
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Source: German government, 2020/0973310, 2020