bokomslag Taxation of Loan Relationships and Derivative Contracts
Juridik

Taxation of Loan Relationships and Derivative Contracts

David Southern

Pocket

3609:-

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  • 654 sidor
  • 2012
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.
  • Författare: David Southern
  • Format: Pocket/Paperback
  • ISBN: 9781845923037
  • Språk: Engelska
  • Antal sidor: 654
  • Utgivningsdatum: 2012-06-30
  • Förlag: Bloomsbury Professional