滿額折
Taxation of Loan Relationships and Derivative Contracts
商品資訊
ISBN13：9781780438917
出版社：Bloomsbury Professional UK
作者：David Southern
出版日：2016/09/22
裝訂／頁數：平裝／656頁
規格：23.4cm*15.6cm (高/寬)
版次：10
商品簡介
作者簡介
商品簡介
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.
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.
作者簡介
David Southern is a barrister at Temple Gardens Tax Chambers and specialises in corporate finance.
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