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Taxation of Loan Relationships and Derivative Contracts, 9th Edition

Taxation of Loan Relationships and Derivative Contracts, 9th Edition

Taxation of Loan Relationships and Derivative Contracts, 9th Edition

Author: David Southern
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781845923037
Published In: June 2012
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

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Description
Contents

Details
The new ninth edition of this well-established work offers comprehensive coverage of all aspects 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
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.

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