Ghosh, Johnson and Miller on the Taxation of Corporate Debt and Derivatives
著者
書誌事項
Ghosh, Johnson and Miller on the Taxation of Corporate Debt and Derivatives
Reed Elsevier, 2009-
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注記
Description based on: t.p.: 2011; issue 4, June 2011
Includes index
内容説明・目次
内容説明
Offering invaluable tax planning help for the tax specialist, Taxation of Corporate Debt and Derivatives is a highly practical publication, ideal for the busy tax practitioner and lawyer. Debt and Treasury management occupies an increasing proportion of the work of tax practitioners. With considerable legislation to get to grips with, this publication, updated twice per annum, offers a concise and comprehensive version of the law in this area. This publication examines, in detail, each of the regimes involving:
* Foreign exchange transactions
* Financial instruments (such as options, debt contracts, currency swaps)
* Corporate debt, i.e. the loan relationship provisions
* Anti-avoidance provisions including thin capitalisation, funding bonds etc
目次
- Part U: Update
- Part A: Introduction
- Part B: Accounting
- Part C: Loan Relationships: Basic Principles
- Part D: Loan Relationships
- Part E: Derivative Contracts
- Part F: Foreign Exchange and Hedging
- Part G: Convertibles and Embedded Derivatives
- Part H: Special Topics
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