Русско-англо-русский юридический словарь

Currency intervention, also known as currency manipulation, exchange rate intervention or foreign exchange market intervention, is the purchase or the sale of the currency on the exchange market by the fiscal authority or the monetary authority, in order to influence the value of the domestic currency. (Wikipedia)

In the United States, an excess profits tax is a tax, some say excise tax, on any profit above a certain amount. A predominantly wartime fiscal instrument, the tax was designed primarily to capture wartime profits that exceeded normal peacetime profits to prevent perverse incentives for manufacturers to engage in war profiteering and warmongering. (Wikipedia)

financial year. Accounting period that can start on any day of a calendar year but has twelve consecutive months (52 consecutive weeks) at the end of which account books are closed, profit or loss is computed, and financial reports are prepared for filing. It may or may not match a calendar year. Called fiscal year in the US. (BusinessDictionary)

In view of the foregoing, the Panel dismisses Panama’s claim under Article XI:1 of the GATT 1994 because measure 3 (transaction valuation based on transfer prices), being fiscal in nature, is not covered by that provision. (WTO website)