Solution : https://service.sap.com/sap/support/notes/574792 (SAP Service marketplace login required)
Key words :
insert import parameter i_txkrs, 'import' tab page, transactions 'invoice overview, 'display invoice document', foreign currency receipt, tax exchange rate, 'tax' tab page, terms exchange rate, attached correction instructions, function module mm_tax_move_data_to_tax
Related Notes :
710691 | MIR4 - Tax rate on Tax tab page not displayed |