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Item Details
Title:
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TAXATION OF LOAN RELATIONSHIPS AND DERIVATIVE CONTRACTS
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By: |
David Southern |
Format: |
Electronic book text |

List price:
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£149.99 |
We believe that this item is permanently unavailable, and so we cannot source
it.
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ISBN 10: |
1784511366 |
ISBN 13: |
9781784511364 |
Publisher: |
BLOOMSBURY PUBLISHING PLC |
Pub. date: |
13 January, 2017 |
Synopsis: |
Taxation of Loan Relationships and Derivative Contracts, Tenth Edition, is updated in line with the Finance Act 2015 which brings in significant changes to the loan relation rules. In addition, it includes changes to both UK and International Accounting Standards. This new edition covers developments in the Basic Erosion and Profit Shifting (BEPs) project and the related new climate and wider concept of tax avoidance (GAAR). The chapters covering accounting framework, reorganisations and international aspects have been significantly updated since the previous edition and new chapters have been added with a summary of all relevant cases and a chapter covering Islamic Finance.Covers the following:The Taxation of Finance Accounting under IFRS and Modified UK GAAP The Scheme of the Legislation Loan Relationships: Scope and Definition Loan Relationships: General Computational Provisions Loan Relationships: Special Computational Provisions Impairment Losses Foreign Exchange and Hedging/DeferralInterest SecuritiesReorganisations, Acquisitions and Disposals Special CompaniesDerivative Contracts - Definition and Scope Derivative Contracts - Measurement of Profits Embedded Derivatives Worldwide Debt Cap Transfer PricingStock Lending and ReposInternational AspectsIslamic FinanceCasesAppendices |
Publication: |
UK |
Imprint: |
Bloomsbury Professional |
Returns: |
Non-returnable |
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