Taxation Of Loan Relationships And Derivatives

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Taxation of Loan Relationships and Derivative Contracts

David Southern
Taxation of Loan Relationships and Derivative Contracts Book PDF

Author : David Southern
Publisher : A&C Black
Page : 657 pages
File Size : 54,8 Mb
Release : 2012-06-01
Category : Business & Economics
ISBN : 9781845923037

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Taxation of Loan Relationships and Derivative Contracts by David Southern Pdf

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-avoidance rules, corporate debt, loan relationships, derivative contracts, securities taxation, and debt impairment. Particular emphasis is placed on providing worked examples and planning guidance.

Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th edition

David Southern
Taxation of Loan Relationships and Derivative Contracts Supplement to the 10th edition Book PDF

Author : David Southern
Publisher : Bloomsbury Professional
Page : 80 pages
File Size : 51,6 Mb
Release : 2019-09-12
Category : Business & Economics
ISBN : 1526507064

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Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th edition by David Southern Pdf

Brings the reader right up-to-date with the latest tax changes affecting loan relationships and derivative contracts. Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th Edition gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017. It contains chapters dealing with:

Taxation of Loan Relationships and Derivatives

Julian Ghosh
Taxation of Loan Relationships and Derivatives Book PDF

Author : Julian Ghosh
Publisher : Unknown
Page : 0 pages
File Size : 49,6 Mb
Release : 2007
Category : Financial instruments
ISBN : 1405714255

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Taxation of Loan Relationships and Derivatives by Julian Ghosh Pdf

Taxation of Corporate Debt and Derivatives

Julian Ghosh,Ian Johnson,Paul Miller
Taxation of Corporate Debt and Derivatives Book PDF

Author : Julian Ghosh,Ian Johnson,Paul Miller
Publisher : Unknown
Page : 800 pages
File Size : 54,8 Mb
Release : 2009-04-14
Category : Electronic
ISBN : 1405747161

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Taxation of Corporate Debt and Derivatives by Julian Ghosh,Ian Johnson,Paul Miller Pdf

Offering invaluable tax planning help for the tax specialist, Taxation of Corporate Debt and Derivatives is a highly practical publication, ideal for the busy tax practitioner and lawyer. Debt and Treasury management occupies an increasing proportion of the work of tax practitioners. With considerable legislation to get to grips with, this publication, updated twice per annum, offers a concise and comprehensive version of the law in this area. This publication examines, in detail, each of the regimes involving: * Foreign exchange transactions * Financial instruments (such as options, debt contracts, currency swaps) * Corporate debt, i.e. the loan relationship provisions * Anti-avoidance provisions including thin capitalisation, funding bonds etc

Tolley's Taxation of Corporate Debt, Foreign Exchange and Derivative Contracts

David Southern,PricewaterhouseCoopers Foreign Exchange Tax Team
Tolley s Taxation of Corporate Debt Foreign Exchange and Derivative Contracts Book PDF

Author : David Southern,PricewaterhouseCoopers Foreign Exchange Tax Team
Publisher : Bloomsbury Professional
Page : 578 pages
File Size : 54,6 Mb
Release : 2004
Category : Bankruptcy
ISBN : 0754521192

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Tolley's Taxation of Corporate Debt, Foreign Exchange and Derivative Contracts by David Southern,PricewaterhouseCoopers Foreign Exchange Tax Team Pdf

Taxation of Corporate Debt, Foreign Exchange and Derivative Contracts Seventh Edition considers the practical implications of the legislation in loan relationships and derivative contracts made by the Finance Act 2002, and the related rules for foreign exchange. This comprehensive guide covers: * Changes in legislation and practice up to December 2003, including the Finance Act 2003 * FRED 23, 24 and 30 * The Pre-Budget Statement * All relevant legislation, cases and background information * Case law developments. This book also contains numerous worked examples explaining the interaction between tax codes, accounting framework, corporate transactions and various planning issues to aid further understanding of the material covered. Providing the answers to all your questions regarding corporate debt and derivative contracts, Taxation of Corporate Debt, Foreign Exchange and Derivative Contracts Seventh Edition includes: * Loan relationships: concepts and application, structured capital finance, debt securities and acquisitions and disposals * Foreign exchange: overview of the 1993 Finance Act tax regime, Finance Act 2002 and local currency companies * Derivative contracts: scope and definition, computation of profits and anti-avoidance rules* Stock lending and repos: detailed analysis of legislation including Finance Act 2003 changes. This is your complete reference source to planning and restructuring your financial transactions to avoid potential and unexpected tax liabilities.

Taxation of Loan Relationships and Derivative Contracts

David Southern
Taxation of Loan Relationships and Derivative Contracts Book PDF

Author : David Southern
Publisher : Bloomsbury Publishing
Page : 717 pages
File Size : 44,7 Mb
Release : 2017-01-13
Category : Business & Economics
ISBN : 9781784511364

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Taxation of Loan Relationships and Derivative Contracts by David Southern Pdf

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/Deferral Interest Securities Reorganisations, Acquisitions and Disposals Special Companies Derivative Contracts – Definition and Scope Derivative Contracts – Measurement of Profits Embedded Derivatives Worldwide Debt Cap Transfer Pricing Stock Lending and Repos International Aspects Islamic Finance Cases Appendices

Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th edition

David Southern
Taxation of Loan Relationships and Derivative Contracts Supplement to the 10th edition Book PDF

Author : David Southern
Publisher : Bloomsbury Publishing
Page : 281 pages
File Size : 45,6 Mb
Release : 2020-12-24
Category : Business & Economics
ISBN : 9781526507075

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Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th edition by David Southern Pdf

Brings the reader right up-to-date with the latest tax changes affecting loan relationships and derivative contracts. Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th Edition gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017. It contains chapters dealing with:

The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2016

Great Britain
The Loan Relationships and Derivative Contracts Change of Accounting Practice Amendment Regulations 2016 Book PDF

Author : Great Britain
Publisher : Unknown
Page : 4 pages
File Size : 40,8 Mb
Release : 2016-12-22
Category : Electronic
ISBN : 0111152607

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The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2016 by Great Britain Pdf

Enabling power: Corporation Tax Act 2009, ss. 319, 598. Issued: 22.12.2016. Made: 15.12.2016. Laid: 16.12.2016. Coming into force: 06.01.2017. Effect: S.I. 2004/3271 amended. Territorial extent & classification: E/W/S/NI. General

Classifying Entities and the Meaning of 'Tax Transparency'

Michael McGowan
Classifying Entities and the Meaning of Tax Transparency Book PDF

Author : Michael McGowan
Publisher : Kluwer Law International B.V.
Page : 414 pages
File Size : 54,8 Mb
Release : 2023-01-10
Category : Law
ISBN : 9789403537443

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Classifying Entities and the Meaning of 'Tax Transparency' by Michael McGowan Pdf

Imposing UK tax on an entity or those linked to it involves understanding what kind of entity is being dealt with, especially when it is formed outside the UK. Is it a company, a partnership, a trust or something else? This often involves considering whether the entity is ‘tax transparent’ and if so, what that means. While of great importance, the UK tax rules for classifying entities are notoriously vague, as is the UK meaning of ‘tax transparency’. This book breaks new ground by exploring these topics comprehensively, in a world which is well aware of the problems created by entity classification mismatches. In so doing, it addresses, with emphasis on UK tax law, issues such as: the meaning of a ‘partnership’ and a ‘trust’; what is meant and is not meant by ‘tax transparency’, across a range of taxes and situations; how tax treaties have dealt with entity classification questions and related ‘transparency’ issues; how entity classification questions are impacted by EU law; and how the UK approach could be improved, policy-wise and practically, without facilitating tax avoidance. The book compares in detail the UK entity classification approach with that of the US, the Netherlands and France. Appendices consider the unusual UK capital gains tax treatment of partnerships, as well as the special transparency rules which can apply where a partnership is party to loans or derivative contracts, or owns intangible assets. Questions of entity classification and tax transparency are of fundamental importance in any mature tax system and especially in a globalised economy. This book unlocks those questions for both academics and practitioners.

Taxation

Anonim
Taxation Book PDF

Author : Anonim
Publisher : Unknown
Page : 558 pages
File Size : 41,8 Mb
Release : 2004
Category : Taxation
ISBN : IND:30000092807894

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Taxation by Anonim Pdf

Taxes

Anonim
Taxes Book PDF

Author : Anonim
Publisher : Unknown
Page : 1314 pages
File Size : 53,6 Mb
Release : 2006
Category : Taxation
ISBN : IND:30000111502039

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Taxes by Anonim Pdf

Futures & Otc World

Anonim
Futures Otc World Book PDF

Author : Anonim
Publisher : Unknown
Page : 976 pages
File Size : 41,6 Mb
Release : 2005
Category : Futures market
ISBN : IND:30000117506273

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Futures & Otc World by Anonim Pdf