Taxation of Loan Relationships and Derivative Contracts e-bog
1386,89 DKK
(inkl. moms 1733,61 DKK)
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 c...
E-bog
1386,89 DKK
Forlag
Bloomsbury Professional
Udgivet
13 januar 2017
Længde
656 sider
Genrer
KFFD1
Sprog
English
Format
epub
Beskyttelse
LCP
ISBN
9781784511357
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/DeferralInterest SecuritiesReorganisations, Acquisitions and Disposals Special CompaniesDerivative Contracts Definition and Scope Derivative Contracts Measurement of Profits Embedded Derivatives Worldwide Debt Cap Transfer PricingStock Lending and ReposInternational AspectsIslamic FinanceCasesAppendices