PRIZES to win! PROMOTIONS

Close Notification

Your cart does not contain any items

Taxation of Loan Relationships and Derivative Contracts

David Southern

$310

Paperback

Not in-store but you can order this
How long will it take?

QTY:

English
Bloomsbury Professional
14 July 2016
Taxation of Loan Relationships and Derivative Contracts, Tenth Edition, is updated in line with the Finance Act 2015 which brings in significant changes to the loan relation rules. In addition, it includes changes to both UK and International Accounting Standards.

This new edition covers developments in the Basic Erosion and Profit Shifting (BEPs) project and the related new climate and wider concept of tax avoidance (GAAR). The chapters covering accounting framework, reorganisations and international aspects have been significantly updated since the previous edition and new chapters have been added with a summary of all relevant cases and a chapter covering Islamic Finance.

Covers the following: The Taxation of Finance

Accounting under IFRS and Modified UK GAAP

The Scheme of the Legislation

Loan Relationships: Scope and Definition

Loan Relationships: General Computational Provisions

Loan Relationships: Special Computational Provisions

Impairment Losses

Foreign Exchange and Hedging/Deferral Interest

Securities Reorganisations, Acquisitions and Disposals

Special Companies Derivative Contracts – Definition and Scope

Derivative Contracts – Measurement of Profits

Embedded Derivatives

Worldwide Debt Cap

Transfer Pricing Stock Lending and Repos International Aspects Islamic Finance Cases Appendices
By:  
Imprint:   Bloomsbury Professional
Country of Publication:   United Kingdom
Edition:   10th edition
Dimensions:   Height: 234mm,  Width: 156mm, 
Weight:   1.068kg
ISBN:   9781780438917
ISBN 10:   1780438915
Pages:   720
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active

David Southern is a Barrister at Temple Gardens Tax Chambers and specialises in corporate finance. He regularly appears in a wide range of Tax Tribunals and Courts up to and including the European Court of Justice. His advisory work covers most areas of business and personal tax and clients include leading corporates, prominent individuals and political parties.

See Also