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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

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Description
Contents

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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

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