Brings the reader right up-to-date with the latest tax changes affecting loan relationships and derivative contracts.
Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th Edition gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017.
It contains chapters dealing with: > OECD’s Base Erosion Profit Shifting (BEPS) project, and its impact on UK tax system > Restrictions on interest deductibility contained in Finance (No 2) Act
2017 > Recasting of relief for carried-forward
losses contained in Finance (No 2) Act
2017, including introduction of group relief for carried forward losses > Transfer pricing in the light of the BEPS
By:
David Southern Imprint: Bloomsbury Professional Country of Publication: United Kingdom Dimensions:
Height: 234mm,
Width: 156mm,
Weight: 430g ISBN:9781526507068 ISBN 10: 1526507064 Pages: 272 Publication Date:22 October 2020 Audience:
Professional and scholarly
,
Undergraduate
Format:Paperback Publisher's Status: Active
1 Introduction: New Currents in Corporation Tax 2 Corporate Interest Restriction (CIR) 3 Loss Relief 4 Capital Instruments 5 Transfer Pricing 6 Controlled Foreign Companies
David Southern is a Barrister at Temple Gardens Tax Chambers and specialises in corporate finance.