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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: |
Paperback |
| List price:
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£145.00 |
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We currently do not stock this item, please contact the publisher directly for
further information.
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| ISBN 10: |
1845923030 |
| ISBN 13: |
9781845923037 |
| Publisher: |
BLOOMSBURY PUBLISHING PLC |
| Pub. date: |
25 June, 2012 |
| Edition: |
9th Revised edition |
| Pages: |
654 |
| Description: |
Written by David Southern, a leading expert in the field, the ninth edition of this well-established work offers comprehensive coverage of all aspect of the taxation of loan relationships and derivative contracts. |
| Synopsis: |
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. |
| Illustrations: |
Illustrations |
| Publication: |
UK |
| Imprint: |
Bloomsbury Professional |
| Returns: |
Non-returnable |
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