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Tottel's taxation of corporate debt and foreign exchange / David Southern.

By: Contributor(s): Material type: TextTextPublication details: Haywards Heath : Tottel, 2005.Edition: 8th edDescription: lvii, 773 p. ; 24 cmISBN:
  • 9781845921873 (pbk.) :
  • 1845921879
Other title:
  • Taxation of corporate debt, foreign exchange and derivative contracts
  • Taxation of corporate debt and foreign exchange
Subject(s): DDC classification:
  • 346.41078 SOU
LOC classification:
  • KD5509
Contents:
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.
Summary: 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.
Holdings
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.

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