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企業債務・デリバティブ取引に関する税制

Ghosh, Johnson and Miller on the Taxation of Corporate Debt and Derivatives

Julian Ghosh, Ian Johnson, Paul Miller

1 vol. Looseleaf. 2009 to date.(追録年2回)

Butterworths. ISBN: 9781405747141

本体のみ ¥124,191
本体+年間ご購読料 ¥164,748

在庫あり

金融収益・費用(Loan Relationship)、外国為替取引、オプション、スワップ等の金融商品、デリバティブなどに関する税務を詳解。

Accounting Principles / Common Principles / Loan Relationships / Derivative Contracts / Hedging and Matching / Convertibles and Embedded Derivatives / Special Topics / Tax Glossary

【Table of Contents】

Foreword

Preface

Table of Statutes

Table of Statutory Instruments

Table of EU Material

Table of Cases

Update

U1 Update

Part A: Introduction

A1 introduction

Part B: Accounting

B1 Accounting Standards

B2 Accounting Treatment for Holders of Financial Instruments

B3 Accounting Treatment for Issuers of Financial Instruments

B4 Foreign Exchange

B5 Accounting Treatment of Hedging

B6 Other Accounting Issues

B7 Introduction to the Interaction of Tax and Accounts

Part C: Loan Relationships: Basic Principles

C1 Definition of 'Trade'

C2 Debts Outside the UK Corporation Tax Charge

C3 Introduction to Loan Relationships

Part D: Loan Relationships

D1 Basic Computational Provisions

D2 Special Computational Provisions

D3 Connected Persons and Groups

D4 Partnerships

D5 Schedule 10: Loan Relationships - Investment Trusts and Venture Capital Trusts, Company Holdings in Unit Trust Schemes and Offshore Funds

Part E: Derivative Contracts

E1 Introduction to Derivatives

E2 Scope of Derivative Contacts Regime

E3 Method of Bringing Amounts into Account

E4 Adjustment on Transitions

E5 Collective Investment Schemes

E6 Partnerships

E7 Transactions Within Groups

E8 Anti-avoidance

E9 Miscellaneous

E10 Contractual Terms Included in ISDA Documentation

Part F: Foreign Exchange and Hedging

F1 Taxation of Foreign Exchange Gains and Losses

F2 Hedging

Part G: Convertibles and Embedded Derivatives

G1 Accounting for Convertibles

G2 Tax Treatment of Holders of Convertibles

Part H: Special Topics

H1 Securitisation Companies

H2 Repos Entered On or After 1 October 2007

H3 Stock Loans

H4 Structured Finance Arrangements

H5 Transfer Pricing

H6 Thin Capitalisation

H7 TA 1988 ss 786, 787 and CTA 2009 s 443

H8 CTA 2009 s 413: Funding Bonds

H9 Worldwide debt cap

H10 Further anti-avoidance

 

Index

Checklist

Change of address

Request for missing pages