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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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