Taxation of Derivatives
- ISBN-10
- 0852977026
- ISBN-13
- 9780852977026
- Pages
- 224
- Language
- English
- Published
- 2005-01-01
- Author
- Errol Danziger
Description
This book covers the current system of taxation of derivatives, in particular the tax implications of entering into derivative contracts are considered. Because the tax in this area is heavily influenced by and reliant on accounting principles and practice these topics are also covered.References in the text to views expressed by the UK Inland Revenue are the views contained in the Inland Revenue Corporate Finance manual and in other Inland Revenue publications. As far as possible, legal terminology has been used in the text in place of banking terms, with the objective of making the material as clear as possible
