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This well-established work offers comprehensive coverage of all aspects of the taxation of corporate finance, including loan relationships and derivative contracts, with particular emphasis placed on providing worked examples and planning guidance.
List of contents
1. Corporate Finance
2. The Accounting Framework
3. The Company Law Framework
4. The Tax Framework
5. The Legislative Framework
6. The BEPS Project
7. Loan Relationships: definition and scope
8. Loan Relationships: computational provisions
9. Securities and Hybrids
10. Cryptoassets
11. Interest
12. Corporate Interest Restriction
13. Loss Relief
14. Derivatives: definition and scope
15. Derivatives: computational provisions
16. Embedded derivatives
17. Foreign exchange
18. Hedging and deferral
19. Reorganisations
20. Reconstructions
21. Special companies
22. Islamic finance
23. Stock lending and repos
24. Transfer pricing
25. International dimension
About the author
David Southern KC is a barrister at Field Court Tax Chambers. He specialises in commercial tax, including direct tax, VAT and pension schemes and in all forms of tax litigation, including tax investigations and judicial review
Summary
This well-established work offers comprehensive coverage of all aspects of the taxation of corporate finance, including loan relationships and derivative contracts, with particular emphasis placed on providing worked examples and planning guidance.
Foreword
This well-established work offers comprehensive coverage of all aspects of the taxation of corporate finance, including loan relationships and derivative contracts, with particular emphasis placed on providing worked examples and planning guidance.
