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Foreign currency determinations

These determinations provide currency methods and exchange rate sources for use by branches, and the exchange rates we accept for converting foreign currency amounts to New Zealand dollars under the controlled foreign company (CFC) and foreign investment fund (FIF) rules.

Foreign currency conversions for branches

These determinations provide currency methods and exchange rate sources for use by branches.

Foreign currency conversions for CFCs and FIFs

These determinations provide the exchange rates acceptable to Inland Revenue for converting foreign currency amounts to New Zealand dollars under the controlled foreign company (CFC) and foreign investment fund (FIF) rules.