Overview

The new ninth edition of this well-established work offers comprehensive coverage of all aspect of the taxation of loan relationships and derivative contracts, with particular emphasis placed on providing worked examples and planning guidance. Covering: IAS 32/39 and FRS 25/26; Loan relationships under IAS; Impairment losses and connected company rules; The derivative contracts rules; Bifurcation of convertibles; Transfer pricing domestic and international; The disregard rules on tax hedging; Matching and functional currencies; Reconstructions and mergers; Repos and stock lending; Anti-avoidance rules; Corporate debt; Loan relationships, derivative contracts, securities taxation and debt impairment.

Full Product Details

Author:   David Southern
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
Edition:   9th New edition
Weight:   1.021kg
ISBN:  

9781845923037

ISBN 10:   1845923030
Pages:   654
Publication Date:   25 June 2012
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   To order  
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

1 The Taxation of Finance; 2 Accounting under IFRS and Modified UK GAAP; 3 The Scheme of the Legislation; 4 Loan Relationships: Scope and Definition; 5 Loan Relationships: General Computational Provisions; 6 Loan Relationships: Special Computational Provisions; 7 Impairment Losses; 8 Foreign Exchange Gains and Losses; 9 Interest; 10 Securities; 11 Reorganisations, Acquisitions and Disposals; 12 Special Companies; 13 Derivative Contracts - Definition and Scope; 14 Derivative Contracts - Measurement of Profits; 15 Embedded Derivatives; 16 Hedging and Deferral; 17 Worldwide Debt Cap; 18 Transfer Pricing; 19 Stock Lending and Repos; 20 International Aspects.

Reviews

Author Information

David Southern is a Barrister at Temple Gardens Tax Chambers and specialises in corporate finance.

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions