Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th edition

Author:   David Southern
Publisher:   Bloomsbury Publishing PLC
ISBN:  

9781526507068


Pages:   272
Publication Date:   15 October 2020
Format:   Paperback
Availability:   To order   Availability explained
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.

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Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th edition


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Overview

Brings the reader right up-to-date with the latest tax changes affecting loan relationships and derivative contracts. Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th Edition gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017. It contains chapters dealing with: > OECD’s Base Erosion Profit Shifting (BEPS) project, and its impact on UK tax system > Restrictions on interest deductibility contained in Finance (No 2) Act 2017 > Recasting of relief for carried-forward losses contained in Finance (No 2) Act 2017, including introduction of group relief for carried forward losses > Transfer pricing in the light of the BEPS

Full Product Details

Author:   David Southern
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
Weight:   0.430kg
ISBN:  

9781526507068


ISBN 10:   1526507064
Pages:   272
Publication Date:   15 October 2020
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   To order   Availability explained
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.

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

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