Bloomsbury Professional Taxation of Loan Relationships and Derivative Contracts (9ed) The ninth edition of this well-established work offers comprehensive coverage of all aspect of the t.. Product #: 9781845923037 Regular price: $145.00 $145.00

Taxation of Loan Relationships and Derivative Contracts (9ed)

£145.00

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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.

Publisher: Bloomsbury Professional
ISBN: 9781845923037
Author(s) Southern, D
Edition 9
Format Pb
Publication Date 28/06/2012