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Taxation of Loan Relationships and Derivative Contracts, Paperback / softback Book

Taxation of Loan Relationships and Derivative Contracts Paperback / softback

Paperback / softback

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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.

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