JavaScript seems to be disabled in your browser.
You must have JavaScript enabled in your browser to utilize the functionality of this website.

Customer Service

Currencies:HKD

Your Language:

Browse Books

Browse Books

Ask the Experts

Home >
Taxation >
Taxation of Loan Relationship and Derivative Contracts 10th Edition

Taxation of Loan Relationship and Derivative Contracts 10th Edition

Taxation of Loan Relationship and Derivative Contracts 10th Edition

Author: David Southern
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780438917

Previous Edition ISBN: 9781845923037
Published In: January 2017
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

OR

Download Order Form

Add to Wishlist
| Add to Compare

Description
Contents

Details

Taxation of Loan Relationships and Derivative Contracts, 10th ed, is updated in line with the Finance Act (No 2) 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.

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 and Hedging/Deferral

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

17. Worldwide Debt Cap

18. Transfer Pricing

19. Stock Lending and Repos

20. International Aspects

21. Islamic Finance

22. Cases

Appendices

You may also be interested in these books:


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: RMB 484.88

RMB 470.33 Save RMB 14.55 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): RMB 3,202.32


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: RMB 1,742.40

RMB 1,690.13 Save RMB 52.27 (3%)


KPMG's Insights into IFRS 2025/2026 (22nd Edition) (e-Book only): List Price: RMB 1,911.36

RMB 1,854.02 Save RMB 57.34 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2025 (18th Edition): List Price: RMB 1,214.40

RMB 1,177.97 Save RMB 36.43 (3%)


Hong Kong Master Tax Guide 2025/26 (33rd Edition): List Price: RMB 1,276.00

RMB 1,237.72 Save RMB 38.28 (3%)


Japan Master Tax Guide 2025-26, 23rd Edition: List Price: RMB 2,279.20

RMB 2,219.36 Save RMB 59.84 (3%)


Singapore Master Guide to BEPS 2.0 – Multinational Enterprise (Minimum Tax): List Price: RMB 924.00

RMB 904.82 Save RMB 19.18 (2%)


Malaysia Master Tax Guide 42nd Edition 2025: List Price: RMB 836.00

RMB 810.92 Save RMB 25.08 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: RMB 1,214.40

RMB 1,177.97 Save RMB 36.43 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: RMB 1,214.40

RMB 1,177.97 Save RMB 36.43 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: RMB 1,100.00


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: RMB 598.40

RMB 418.88 Save RMB 179.52 (30%)


China Master GAAP Guide (12th Edition): List Price: RMB 1,320.00

RMB 1,280.40 Save RMB 39.60 (3%)


Introduction to International Taxation: List Price: RMB 809.60

RMB 785.31 Save RMB 24.29 (3%)


A Practical Guide to Company Secretarial Obligations in Singapore, 2nd Edition: List Price: RMB 1,064.80

RMB 1,041.39 Save RMB 23.41 (2%)


Consolidated Financial Statements, 11th Edition: List Price: RMB 651.20

RMB 606.06 Save RMB 45.14 (7%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: RMB 1,320.00

RMB 924.00 Save RMB 396.00 (30%)


Hong Kong Directors' Manual, 5th Edition: List Price: RMB 1,214.40

RMB 850.08 Save RMB 364.32 (30%)


Singapore Income Tax Concise Casebook: List Price: RMB 915.20

RMB 887.74 Save RMB 27.46 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

Professional Associations

Partners

Copyright © 2010-2026 Professional Bookshop Ltd. All Rights Reserved