CFM63100 - Foreign exchange: matching: anti-avoidance: FA 2009: ‘one-way exchange effect’: contents

1. CFM63110

   FA 2009: ‘one-way exchange effect’: overview
2. CFM63120

   FA 2009: ‘one-way exchange effect’: summary of the legislation
3. CFM63130

   FA 2009: ‘one-way exchange effect’: meaning of ‘part of arrangements’
4. CFM63140

   FA 2009: ‘one-way exchange effect’: meaning of ‘one way exchange effect’
5. CFM63150

   FA 2009: ‘one-way exchange effect’: meaning of ‘amounts A and B’
6. CFM63160

   FA 2009: ‘one-way exchange effect’: meaning of ‘counterfactual assumption’
7. CFM63170

   FA 2009: ‘one-way exchange effect’: meaning of tax advantage
8. CFM63180

   FA 2009: ‘one-way exchange effect’: options and relevant contingent contracts
9. CFM63190

   FA 2009: ‘one-way exchange effect’: meaning of relevant and operating currency
10. CFM63200

    FA 2009: ‘one-way exchange effect’: example of application of the TAAR
11. CFM63210

    FA 2009: ‘one-way exchange effect’: examples where the TAAR would not apply