Market leading insight for tax experts
View online issue

Convertibles and IAS

Jonathan Cooklin, tax partner, and Laurent Sykes, tax associate, Freshfields Bruckhaus Deringer, both solicitors and chartered accountants, discuss recent changes to the taxation of convertibles

 
Jonathan Cooklin tax partner and Laurent Sykes tax associate Freshfields Bruckhaus Deringer both solicitors and chartered accountants discuss recent changes to the taxation of convertibles
 
This is the first of two articles on the topic of convertibles taken here to mean a bond which can be converted into shares of the issuer of the bond. The articles are intended to provide a general overview of recent changes to the corporate taxation of convertibles.1
 
The articles will focus on recent changes to the UK tax legislation to deal with the convergence of UK GAAP with international accounting standards2 (IAS) and the...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top