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 DetailsAuthor: David Southern
Publisher: Bloomsbury Publishing PLC
Imprint: Bloomsbury Professional
Edition: 9th New edition
ISBN 10: 1845923030
Publication Date: 25 June 2012
Audience: Professional and scholarly , Professional & Vocational
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 Contents1 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.
David Southern is a Barrister at Temple Gardens Tax Chambers and specialises in corporate finance.
Tab Content 6Author Website:
Recent ReviewsNo review item found!
Add your own review!
Countries AvailableAll regions