Back-to-back loan

0.02 sec.

Back-to-back loan

A loan in which two companies in separate countries borrow each other's currency for a specific time period and repay the other's currency at an agreed-upon maturity.

How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content.

?Page tools

Printer friendly
Cite / link
Email

Feedback
Add definition

? Mentioned in

? References in periodicals archive

No references found

The earlier decisions were very taxpayer-favorable, indicating that the Tax Court had changed its attitude on back-to-back loan restructuring between related entities.

S shareholder loan basis by Schwartzman, Randy / The Tax Adviser

Arrangements the IRS can recharacterize include debt guarantees and equity investments as well as back-to-back loans.

Conduit financing arrangements by Alek, Elizabeth / Journal of Accountancy

Moreover, the regulations establish a presumption (which can be rebutted by the taxpayer only by "clear and convincing" evidence) that the intermediate party would not have participated without the back-to-back loan from the financing entity if the financing entity also guarantees the liability of the borrower to the intermediate party.

The conduit regulations: a primer by Thompson, Mitchell S. / Tax Executive

More results

Financial browser

? Full browser

Back-end load
Back-End Load Fund
back-end ratio
Back-End Value
Back-testing
Back-to-Back Financing
back-to-back lease
Back-to-back loan
Back-Up Withholding
backdating
Backdoor Borrowing
backdoor listing
Backed in
backfill
backing away

Back-stories
Back-story
Back-Street Boys
Back-stripping
back-surface field
back-swept
Back-testing
Back-to-Africa movement
Back-to-Africa movement
back-to-back
back-to-back
back-to-back
back-to-back
back-to-back
Back-to-back connection
Back-To-Back Documentary Credits

Back-to-back financing
Back-to-back high-voltage direct current
Back-to-back high-voltage direct current
Back-to-back house
Back-to-back houses
back-to-back lease
Back-to-back life sentences
Back-to-back life sentences
Back-to-back loan
Back-to-back user agent
Back-to-back user agent
back-to-backs
back-to-front
back-to-front
back-to-front
back-to-front
Back-to-Front Dyslexia

back-to-front ratio
Back-to-Normal
Back-to-Office Report
Back-to-school
Back-To-School Drive
Back-To-School-Diet
Back-to-the-land
Back-to-the-land movement
Back-to-the-landers
Back-torque limiter
Back-Traffic Protection
Back-up
Back-up
Back-up
Back-up
Back-up

Financial Dictionary

Free Tools:	For surfers: Free toolbar & extensions \| Word of the Day \| Help For webmasters: Free content \| Linking \| Lookup box \| Double-click lookup \| Partner with us

All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional. Terms of Use.