The Resource Interest and currency management - debt instruments

Interest and currency management - debt instruments

Label
Interest and currency management - debt instruments
Title
Interest and currency management - debt instruments
Title variation
Tax aspects of interest and currency management - debt instruments
Creator
Subject
Language
eng
Summary
Authoritative and in-depth analysis of the UK Finance Act 1996 loan relationship legislation addressing the UK tax considerations that arise in the context of treasury management for accounting periods beginning on or after 1 October 2002 as regards debt funding and debt investment. Special focus is given to the cases where the tax treatment of a loan relationship might differ from its accounting treatment and to the cases where a borrower may be denied tax relief for interest payable on a loan or loan note and where a borrower might be degrouped for tax purposes. The withholding tax position and the ways in which a lender can pay annual interest gross are considered
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 6 (2004),
http://library.link/vocab/creatorName
Lindsay, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • interest
  • convertible bond
  • derivative financial instrument
  • debt capital
Label
Interest and currency management - debt instruments
Instantiates
Publication
Label
Interest and currency management - debt instruments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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