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Author : David Southern
Publisher :
ISBN 13 :
Total Pages : 497 pages
Book Rating : 4.:/5 (55 download)
Download or read book Tolley's Taxation of Corporate Debt and Financial Instruments written by David Southern and published by . This book was released on 2001 with total page 497 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David Southern
Publisher :
ISBN 13 : 9780754517887
Total Pages : 536 pages
Book Rating : 4.5/5 (178 download)
Download or read book Tolley's Taxation of Corporate Debt, Foreign Exchange and Derivative Contracts written by David Southern and published by . This book was released on 2002 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new regime for monetary transactions was heralded by the three separate tax codes introduced from 1993 to 1996 for foreign exchange, financial instruments and loan relationships. Now the proposals for the Finance Act 2002 radically consolidates, extends and recasts the new rules and new anti-avoidance provisions have already taken effect from 26 July 2001.
Author : David Southern
Publisher :
ISBN 13 : 9780754512196
Total Pages : pages
Book Rating : 4.5/5 (121 download)
Download or read book Taxation of Corporate Debt and Financial Instruments written by David Southern and published by . This book was released on 2001-12-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Julian Ghosh
Publisher :
ISBN 13 : 9781405747165
Total Pages : 800 pages
Book Rating : 4.7/5 (471 download)
Download or read book Taxation of Corporate Debt and Derivatives written by Julian Ghosh and published by . This book was released on 2009-04-14 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering invaluable tax planning help for the tax specialist, Taxation of Corporate Debt and Derivatives is a highly practical publication, ideal for the busy tax practitioner and lawyer. Debt and Treasury management occupies an increasing proportion of the work of tax practitioners. With considerable legislation to get to grips with, this publication, updated twice per annum, offers a concise and comprehensive version of the law in this area. This publication examines, in detail, each of the regimes involving: * Foreign exchange transactions * Financial instruments (such as options, debt contracts, currency swaps) * Corporate debt, i.e. the loan relationship provisions * Anti-avoidance provisions including thin capitalisation, funding bonds etc
Author : John Abrahamson
Publisher : Tolley
ISBN 13 : 9780754551843
Total Pages : 432 pages
Book Rating : 4.5/5 (518 download)
Download or read book Tolley's International Taxation of Corporate Finance written by John Abrahamson and published by Tolley. This book was released on 2014-08-01 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces and discusses international tax issues relating to corporate finance, group treasury, and banking operations. The book is intended to benefit accountants, lawyers, economists, financial managers and government officials by explaining practical corporate finance international tax issues. These issues include: examples of country tax regimes; corporate finance including issuing shares; debt instruments; bank loans; investment banking activities; and alternative finance such as crowdfunding; microfinance and alternative energy funding; and international tax issues relating to interest and dividend flows; capital gains; and foreign tax credits. The book reviews related topics, including: mergers and acquisitions funding; asset and project finance; securitisation; derivatives; hybrid securities and entities; Islamic financing; bank capital structures; group treasury companies; debt restructuring; and transfer pricing issues. The book is based on Corporate Finance and International Taxation courses presented by the author in London, Paris, Zurich, Lugano, Rio de Janeiro, Mexico City, Hong Kong and Singapore.
Author : David Southern
Publisher : A&C Black
ISBN 13 : 1845923030
Total Pages : 657 pages
Book Rating : 4.8/5 (459 download)
Download or read book Taxation of Loan Relationships and Derivative Contracts written by David Southern and published by A&C Black. This book was released on 2012-06-01 with total page 657 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ninth edition of this well-established work offers comprehensive coverage of all aspect of the taxation of loan relationships and derivative contracts in the UK. It covers the UK's IAS 32/39 and FRS 25/26, loan relationships under IAS, impairment losses and connected company rules, the derivative contracts rules, bifurcation of convertibles, transfer pricing domestic and international, the disregard rules on tax hedging, matching and functional currencies, reconstructions and mergers, repos and stock lending, anti-avoidance rules, corporate debt, loan relationships, derivative contracts, securities taxation, and debt impairment. Particular emphasis is placed on providing worked examples and planning guidance.
Author : John Snape
Publisher : Bloomsbury Publishing
ISBN 13 : 1847318517
Total Pages : 290 pages
Book Rating : 4.8/5 (473 download)
Download or read book The Political Economy of Corporation Tax written by John Snape and published by Bloomsbury Publishing. This book was released on 2011-12-09 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy.
Author : Oktavia Weidmann
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403524057
Total Pages : 519 pages
Book Rating : 4.4/5 (35 download)
Download or read book Taxation of Derivatives and Cryptoassets written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2024-06-10 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the growing popularity of cryptoassets and ESG investments has sparked the development of a variety of innovative investment strategies and risk management tools, including crypto and ESG derivatives and related structured products. This new edition has similarly evolved. Using illustrative examples, it provides a comprehensive analysis of the key tax issues associated with derivatives and cryptoassets in domestic and cross-border transactions and presents approaches that tax legislators could adopt to solve them. The new edition also comments on recent trends in global tax policy, such as the OECD Base Erosion and Profit Shifting (BEPS) 1.0 and 2.0 projects. Throughout the book, specific references are made to UK, German, and Swiss tax law. The updated edition addresses the following topics: economic and financial properties of derivatives and cryptoassets; definition of derivatives for tax purposes and its application to crypto derivatives and ESG derivatives, among others; accounting treatment of derivatives and cryptoassets under IFRS, UK, German and US GAAP; current tax legislation and policy alternatives to the taxation of derivatives and cryptoassets; characterisation of derivatives gains and losses as income or capital, and equity or debt; accounting and taxation treatment of hedging transactions involving derivatives or cryptoassets; accounting and taxation rules applying to structured products and hybrid instruments, including crypto and ESG-linked structured products; withholding taxes on derivatives and the concept of beneficial ownership in domestic and cross-border transactions; and anti-avoidance legislation applying to derivatives and cryptoassets, including the domestic law implementation of BEPS Action 2, the EU Anti-Tax Avoidance Directives (ATAD I and II), the tax transparency rules for cryptoassets (DAC8) and Pillar Two. This comprehensive book analyses recent developments in three intertwined areas of expertise: financial products, accounting and tax law. It will be a valuable resource to tax professionals in their daily practice of advising companies, banks and investment funds. It will also be of interest to government officials and researchers engaged in the taxation of derivatives, cryptoassets, and ESG investment products.
Author : Oktavia Weidmann
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041159835
Total Pages : 439 pages
Book Rating : 4.0/5 (411 download)
Download or read book Taxation of Derivatives written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2015-07-16 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Author : Malcolm J. Finney
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (681 download)
Download or read book Tolley's International Tax Planning written by Malcolm J. Finney and published by . This book was released on 1991 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John Abrahamson
Publisher : Tolley
ISBN 13 : 9780754558118
Total Pages : 410 pages
Book Rating : 4.5/5 (581 download)
Download or read book Tolley's International Taxation of Upstream Oil and Gas written by John Abrahamson and published by Tolley. This book was released on 2021-07-19 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why should you buy Tolley's International Taxation of Upstream Oil and Gas Third editionThis title sets out the significant international tax issues for upstream oil and gas operations, and with an emphasis on tax risk management and related tax planning. Readers will develop skills in identifying tax exposures and opportunities, managing tax negotiations, and applying tax planning solutions.The book is intended to benefit accountants, lawyers, economists, financial managers and government officials, and is the first choice for new starters in upstream oil and gas taxation.The book serves as a great introduction to international tax issues relating to upstream oil and gas, enabling the reader to analyse and understand new situations and circumstances.This third edition explains recent key developments, including the changes in United States upstream oil and gas taxation, the implementation of the OECD Base Erosion and Profit Shifting (BEPS) measures, and the application of the 2017 OECD Transfer Pricing Guidelines, together with related practical case study examples.
Author : Arthur James Wells
Publisher :
ISBN 13 :
Total Pages : 2492 pages
Book Rating : 4.3/5 (91 download)
Download or read book The British National Bibliography written by Arthur James Wells and published by . This book was released on 2006 with total page 2492 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John Abrahamson
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403510951
Total Pages : 448 pages
Book Rating : 4.4/5 (35 download)
Download or read book International Taxation of Banking written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Author : International Bureau of Fiscal Documentation
Publisher :
ISBN 13 :
Total Pages : 652 pages
Book Rating : 4.F/5 ( download)
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1999 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 1724 pages
Book Rating : 4.3/5 ( download)
Download or read book Chambers Guide to the Legal Profession written by and published by . This book was released on 2001 with total page 1724 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Geoffrey Fuller
Publisher : Jordan Publishing (GB)
ISBN 13 : 9781784731168
Total Pages : 0 pages
Book Rating : 4.7/5 (311 download)
Download or read book Corporate Borrowing written by Geoffrey Fuller and published by Jordan Publishing (GB). This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The law of borrowings embraces many different areas of law: contract, company law, trusts, security, insolvency, tax, financial services and regulation. Corporate Borrowing: Law and Practice brings together all of these elements in a practical and concise single volume. It defines the most effective ways of raising debt finance- from bank loan agreements to MTN programmes- and examines the specific legal problems of security and prospectus requirements under the Prospectus Directive. It examines the issues relating to the various types of trustees, attracting lenders and the statutory provisions regarding invitational material, and the tax implications of borrowings by companies.
Author :
Publisher :
ISBN 13 :
Total Pages : 1736 pages
Book Rating : 4.3/5 ( download)
Download or read book Chambers Guide to the UK Legal Profession written by and published by . This book was released on 2002 with total page 1736 pages. Available in PDF, EPUB and Kindle. Book excerpt:
