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IDR |
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IDR The ISO 4217 currency code for the Indonesian Rupiah. IDR International Depository Receipt A certificate issued by a bank representing shares of a stock the bank holds in trust but that are traded on a foreign stock exchange. The IDR is denominated in the local currency, and entitles the bearer to any dividends and other benefits associated with the shares. IDRs can be traded like any other security. Using IDRs shields the investor from foreign exchange risk and any applicable tariffs he/she would have had to pay if he/she had bought the stock outright. It also exempts the investor from any requirements the foreign exchange might have levied. It is also known as a global depository receipt (GDR). See also: American Depository Receipt. 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. |
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| In respect of the IDR process, the Phase II team has proposed a process whereby the taxpayer's behavior would determine the applicable IDR process. As a result of that correspondence, Thomas Smith, Assistant Commissioner (Examinations), issued a memorandum to all Regional Chief Compliance Officers related to improving the IDR process when requesting collateral information. The project ultimately focused on the IDR system used in the IRS's examination of NTI's tax returns, with a view toward reducing the IDR turnaround time and thereby decreasing the burden of the examination for both NTI and the IRS. |
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