Taxation Of Corporate Debt And Financial Instruments
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Taxation of Corporate Debt and Financial Instruments
Author | : David Southern |
Publisher | : |
Total Pages | : |
Release | : 2001-12-30 |
Genre | : |
ISBN | : 9780754512196 |
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This title focuses on the practical implications of the provisions on corporate debt, financial instruments and foreign exchange gains and losses. It covers the interaction between the taxes, the accounting framework, corporate transactions and planning issues. It is a comprehensive and practical guide to the corporate and government debt rules, to the tax and accounting treatment of all instruments used in providing corporate finance, and the treatment of foreign exchange gains and losses arising from such financial transactions. Worked examples throughout illustrate complex points, and it is fully cross-referenced to the legislation and Inland Revenue pronouncements. Changes in practice and legislation up to and including the Finance Act 2001 are included.
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