currency exchange tax

currency exchange tax
гос. фин. налог на обмен валюты* (налог, взимаемый при проведении операций по купле-продаже иностранной валюты; может взиматься либо непосредственно при проведении конкретной операции по купле-продаже валюты, либо при проведении взаимозачета валютных обязательств между банками, участниками биржевой торговли и т. п.)
See:

Англо-русский экономический словарь.

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