Ghosh Johnson and Miller on the Taxation of Corporate Debt and Derivatives
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Commentary
Source Currency: Issue 35, June 2026. Note to Customers. The following section has been updated in Issue 35: Part D Loan Relationships D1 Basic Computational Provisions D3 Unallowable purpose and other loan relationship anti-avoidance rules, Part E Derivative Contracts E3 Method of Bringing Amounts into Account E8 Anti-avoidance, Part F Foreign Exchange and Hedging F1 Taxation of Foreign Exchange Gains and Losses F2 Hedging-the matching rules, Part H Special Topics H5 Transfer Pricing H6 Thin Capitalisation.
