Taxation of Loan Relationships and Derivative Contracts: Ninth Edition

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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 in the UK. It covers the UK's 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 ...

Taxation of Loan Relationships and Derivative Contracts: Ninth Edition 2012, Tottel Publishing

ISBN-13: 9781845923037

9th Revised edition

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