Замечательная статья MSDN
How to: Marshal Between X++ and CLR Primitive Types [AX 2012] утверждает следующее:
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In Microsoft Dynamics AX, the X++ language does implicit conversion or marshaling between several X++ primitive types and their counterpart types managed by the common language runtime (CLR). This means that the X++ assignment operator, the single equal sign (=), can be used between certain pairings of an X++ type with a .NET Framework CLR type.
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