Description
Bloomsbury Publishing PLC Taxation of Loan Relationships and Derivative Contracts by David Southern
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.