MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02711nam a22004698a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
BDZ0007206705 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
StDuBDS |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20180923145812.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
050831s2005 enk f 000|0|eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2007280546 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781845921873 (pbk.) : |
| Terms of availability |
£98.00 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1845921879 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
StDuBDS |
| Language of cataloging |
eng |
| Transcribing agency |
StDuBDS |
| Modifying agency |
StDuBDSZ |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
e-uk--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KD5509 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
LAW |
| Source |
ukslc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
LNU |
| Source |
thema |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFFD |
| Source |
thema |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
346.41078 SOU |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Southern, David. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Tottel's taxation of corporate debt and foreign exchange / |
| Statement of responsibility, etc. |
David Southern. |
| 246 3# - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Taxation of corporate debt, foreign exchange and derivative contracts |
| 246 3# - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Taxation of corporate debt and foreign exchange |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
8th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Haywards Heath : |
| Name of publisher, distributor, etc. |
Tottel, |
| Date of publication, distribution, etc. |
2005. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
lvii, 773 p. ; |
| Dimensions |
24 cm |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Previous ed.: published as Taxation of corporate debt, foreign exchange and derivative contracts. London: Tolley, 2004. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1.Outline -- 2.Introduction to accounting under IFRS and modified UK GAAP -- 3.The scheme of the legislation -- 4.Loan relationships: definition and scope -- 5.Interest and interest-equivalents -- 6.Structured capital finance -- 7.Debt securities -- 8.Loan relationships: general computational provisions -- 9.Loan relationships: special computational provisions -- 10.Impairment losses -- 11.Reorganisations, acquisitions and disposals -- 12.Special companies -- 13.Introduction to the taxation of foreign exchange gains and losses -- 14.Tax treatment of foreign currency items and accounts -- 15.Matching and deferral -- 16.Derivative contracts -- 17.Derivative contracts: computation of profits -- 18.Embedded derivatives -- 19.Transfer pricing -- 20.Stock lending and repos -- 21.Anti-avoidance rules. |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This publication focuses on the practical implications of the provisions of the Finance Act 2002 and provides comprehensive coverage of the interaction between the tax codes, the accounting framework, corporate transactions and planning issues. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial instruments |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
Great Britain |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporate debt |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Great Britain |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Foreign exchange |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
Great Britain |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Derivative securities |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
Great Britain |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Law. |
| Source of heading or term |
ukslc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation & duties law |
| Source of heading or term |
thema |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public finance & taxation |
| Source of heading or term |
thema |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
PricewaterhouseCoopers LLP. |
| Subordinate unit |
Treasury Tax Team |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
|---|
| a |
170814 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b10442728 |
| b |
main |
| c |
- |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Suppress in OPAC |
0 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Operator's initials, OID (RLIN) |
0 |
| Cataloger's initials, CIN (RLIN) |
100519 |
| First Date, FD (RLIN) |
m |
| Local |
a |
| -- |
- |
| -- |
0 |