Taxation of Loan Relationships and Derivative Contracts
Seiten
2012
|
9th edition
Bloomsbury Professional (Verlag)
978-1-84592-303-7 (ISBN)
Bloomsbury Professional (Verlag)
978-1-84592-303-7 (ISBN)
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Written by David Southern, a leading expert in the field, the ninth edition of this well-established work offers comprehensive coverage of all aspect of the taxation of loan relationships and derivative contracts.
The 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.
The 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.
David Southern is a Barrister at Temple Gardens Tax Chambers and specialises in corporate finance.
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.
| Erscheint lt. Verlag | 30.6.2012 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Gewicht | 990 g |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 1-84592-303-0 / 1845923030 |
| ISBN-13 | 978-1-84592-303-7 / 9781845923037 |
| Zustand | Neuware |
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