Vorwort
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.

Autorentext
David Southern KC is a barrister at Field Court Tax Chambers. He specialises in commercial tax, including direct tax, VAT and pension schemes and in all forms of tax litigation, including tax investigations and judicial review

Inhalt

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