Description
Bloomsbury Publishing (UK) Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th edition by David Southern
This is a supplement to the 10th edition of Taxation of Loan Relationships and Derivative Contracts which published in January 2017. The Supplement ensures the commentary is up to date with the following important legislative changes that have been introduced since the publication of the 10th edition:Restrictions on interest deductibility contained in Finance (No 2) Bill 2017;Restrictions on carry forward of trading losses contained in Finance (No 2) Bill 2017;Implementation of BEPS.In addition there will be a new chapter dealing with transfer pricing.