Tottel's taxation of corporate debt and foreign exchange / David Southern.
Material type: TextPublication details: Haywards Heath : Tottel, 2005.Edition: 8th edDescription: lvii, 773 p. ; 24 cmISBN:- 9781845921873 (pbk.) :
- 1845921879
- Taxation of corporate debt, foreign exchange and derivative contracts
- Taxation of corporate debt and foreign exchange
- Financial instruments -- Taxation -- Law and legislation -- Great Britain
- Corporate debt -- Law and legislation -- Great Britain
- Foreign exchange -- Taxation -- Law and legislation -- Great Britain
- Derivative securities -- Taxation -- Law and legislation -- Great Britain
- Law
- Taxation & duties law
- Public finance & taxation
- 346.41078 SOU
- KD5509
Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Long Loan | TUS: Midlands, Main Library Athlone General Lending | 346.41078 SOU (Browse shelf(Opens below)) | 1 | Available | 00211179 |
Previous ed.: published as Taxation of corporate debt, foreign exchange and derivative contracts. London: Tolley, 2004.
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.
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.