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008			050831s2005 enk f 000|0|eng d
010			_a2007280546
020			_a9781845921873 (pbk.) : _c£98.00
020			_a1845921879
040			_aStDuBDS _beng _cStDuBDS _dStDuBDSZ
043			_ae-uk---
050		4	_aKD5509
072		7	_aLAW _2ukslc
072		7	_aLNU _2thema
072		7	_aKFFD _2thema
082	0		_a346.41078 SOU
100	1		_aSouthern, David.
245	1	0	_aTottel's taxation of corporate debt and foreign exchange / _cDavid Southern.
246	3		_aTaxation of corporate debt, foreign exchange and derivative contracts
246	3		_aTaxation of corporate debt and foreign exchange
250			_a8th ed.
260			_aHaywards Heath : _bTottel, _c2005.
300			_alvii, 773 p. ; _c24 cm
500			_aPrevious ed.: published as Taxation of corporate debt, foreign exchange and derivative contracts. London: Tolley, 2004.
505	0		_a1.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		_aThis 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	_aFinancial instruments _xTaxation _xLaw and legislation _zGreat Britain
650		0	_aCorporate debt _xLaw and legislation _zGreat Britain
650		0	_aForeign exchange _xTaxation _xLaw and legislation _zGreat Britain
650		0	_aDerivative securities _xTaxation _xLaw and legislation _zGreat Britain
650		7	_aLaw. _2ukslc
650		7	_aTaxation & duties law _2thema
650		7	_aPublic finance & taxation _2thema
710	2		_aPricewaterhouseCoopers LLP. _bTreasury Tax Team
902			_a170814
907			_a.b10442728 _bmain _c-
942			_n0
998			_b0 _c100519 _dm _ea _f- _g0
999			_c15540 _d15540