Taxation of Loan Relationships and Derivative Contracts: Ninth Edition

New Auflage - 9th Auflage
ISBN: 978-1-84592-303-7
Verlag: TOTTEL PUB

Buch, Englisch, 654 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 990 g

The ninth edition of this well-established work offers comprehensive coverage of all aspect 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.

Zielgruppe

Tax practitioners

Autoren/Hrsg.

Southern, David

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

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.

Über Autor(innen)

Southern, David
David Southern is a Barrister at Temple Gardens Tax Chambers and specialises in corporate finance.