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 ability subject to the relevant provisions of the Companies Act 1985 of an entity to prepare its solus accounts in accordance with...
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:
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 ability subject to the relevant provisions of the Companies Act 1985 of an entity to prepare its solus accounts in accordance with...
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:
