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V1434-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Bond yield calculated in original currency and converted to euros

The consultant asks how to calculate the yield and retention of Swedish public debt denominated in dollars. The tax authority responds that the difference must be calculated in the original currency and converted to euros at the exchange rate at the time of amortisation.

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2023-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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