{"product_id":"9781526507143","title":"Taxation of Loan Relationships and Derivative Contracts Pack","description":"\u003cstrong\u003eTaxation of Loan Relationships and Derivative Contracts Pack\u003c\/strong\u003e\u003cbr\u003e\u003cb\u003eAuthor(s): David Southern\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cp\u003eA two volume pack providing expert analysis and guidance on the changing legislation affecting the treatment of loan relationships and derivative contracts.\u003cbr\u003e\u003cbr\u003eComprises the following titles:\u003cbr\u003e·         Taxation of Loan Relationships and Derivative Contracts 10th edition\u003cbr\u003e·         Supplement to the Taxation of Loan Relationships and Derivative Contracts 10th edition\u003cbr\u003e\u003cbr\u003eThe 10th edition covers the fundamental recasting of the loan relationships and derivatives contracts legislation in Finance (No 2) Act 2015, the impact of FRS 102 in these areas and case law developments.  \u003cbr\u003e\u003cbr\u003eThe Supplement ensures that the commentary is up to date and gives detailed coverage with working examples of the major  legislative changes that have been introduced in these areas  since the publication of the 10th edition in 2017.  It contains chapters dealing with:\u003cbr\u003e·         OECD's Base Erosion Profit Shifting (BEPS) project, and its impact on UK tax system\u003cbr\u003e·         Restrictions on interest deductibility contained in Finance (No 2) Act  2017\u003cbr\u003e·         Recasting of relief for carried-forward  losses contained in Finance (No 2) Act  2017, including introduction of group relief for carried forward losses\u003cbr\u003e·         Transfer pricing in the light of the BEPS\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003eReview(s):\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eISBN:  9781526507143\u003cbr\u003e\u003cbr\u003e ","brand":"Bloomsbury Professional","offers":[{"title":"Multiple copy pack","offer_id":40735706677454,"sku":"9781526507143","price":230.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0600\/7029\/7806\/products\/getimage_4a1e6b66-bf55-4536-b54a-fb578823b0d6.jpg?v=1641272886","url":"https:\/\/pickwickbookshop.com\/products\/9781526507143","provider":"Pickwick Bookshop","version":"1.0","type":"link"}