Financial Instruments Tax and Accounting Review

Rolf Stromsoe of Deloitte explores the hypothetical derivative method for testing the effectiveness of cash flow hedges.

Double Taxation of Dividends in the EEA The ECJ decision in the FII Group Litigation v Commissioners of the Inland Revenue (Case C-446/04) and Denkavit (case C-170/05)

In this article John Lindsay, Linklaters, considers the scope of the new regime for securitisation companies which has been introduced by the Taxation of Securitisation Companies Regulations 2006 (SI 2006/3296) and which applies for statutory accounting periods beginning on or after 1 January 2007.