{"product_id":"9781784511357","title":"Taxation of Loan Relationships and Derivative Contracts","description":"Taxation of Loan Relationships and Derivative Contracts, Tenth Edition, is updated in line with the Finance Act 2015 which brings in significant changes to the loan relation rules. In addition, it includes changes to both UK and International Accounting Standards. \u003cbr\u003e\u003cbr\u003eThis new edition covers developments in the Basic Erosion and Profit Shifting (BEPs) project and the related new climate and wider concept of tax avoidance (GAAR). The chapters covering accounting framework, reorganisations and international aspects have been significantly updated since the previous edition and new chapters have been added with a summary of all relevant cases and a chapter covering Islamic Finance.\u003cbr\u003e\u003cbr\u003eCovers the following:\u003cbr\u003eThe Taxation of Finance \u003cbr\u003eAccounting under IFRS and Modified UK GAAP \u003cbr\u003eThe Scheme of the Legislation \u003cbr\u003eLoan Relationships: Scope and Definition \u003cbr\u003eLoan Relationships: General Computational Provisions \u003cbr\u003eLoan Relationships: Special Computational Provisions \u003cbr\u003eImpairment Losses \u003cbr\u003eForeign Exchange and Hedging\/Deferral\u003cbr\u003eInterest \u003cbr\u003eSecurities\u003cbr\u003eReorganisations, Acquisitions and Disposals \u003cbr\u003eSpecial Companies\u003cbr\u003eDerivative Contracts – Definition and Scope \u003cbr\u003eDerivative Contracts – Measurement of Profits \u003cbr\u003eEmbedded Derivatives \u003cbr\u003eWorldwide Debt Cap \u003cbr\u003eTransfer Pricing\u003cbr\u003eStock Lending and Repos\u003cbr\u003eInternational Aspects\u003cbr\u003eIslamic Finance\u003cbr\u003eCases\u003cbr\u003eAppendices","brand":"Bloomsbury Publishing","offers":[{"title":"Default Title","offer_id":47158315254000,"sku":"9781784511357","price":188.1,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781784511357_p0.jpg?v=1763728456","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781784511357","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}