geopiet Mar 20, 2016:

Taxation and investment in Poland 4.4 Exchange differences

A taxpayer is entitled to choose the method of calculation of exchange rate differences for CIT purposes. The available methods are the accounting method or the tax method. In general, exchange rate differences are treated as taxable revenues / tax deductible costs.

geopiet Mar 20, 2016:

U.S. Taxation of Foreign Currency Gains or Losses - http://www.maximadvisors.com/2013/12/us-taxation-of-foreign-...

geopiet Mar 20, 2016:

foreign exchange gains and losses non-taxable

fiscally insignificant

?