Taxation of Corporate Finance

Préface
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.

Auteur
David Southern KC specialises in commercial tax, including direct tax, VAT and pension schemes, and all forms of tax litigation, including tax investigations and judicial review.

Contenu

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