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Taxation of Loan Relationship and Derivative Contracts 10th Edition: 1st Supplement

Taxation of Loan Relationship and Derivative Contracts 10th Edition: 1st Supplement

Name: Taxation of Loan Relationship and Derivative Contracts 10th Edition: 1st Supplement
Brand: Bloomsbury Professional (formerly Tottel Publishing)
SKU: 9781526507068
Price: 630.50 HKD
Availability: InStock
Author: David Southern
ISBN: 9781526507068

By David Southern

Bloomsbury Professional (formerly Tottel Publishing) October 2020

Specifications

ISBN-13: 9781526507068
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
Publication: October 2020
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

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