Change of accounting basis

Commentary – Tax Reporter ¶707-180

Corporate venturing scheme

Commentary – Tax Reporter ¶716-170

Derivative contracts

Commentary – Tax Reporter ¶720-100

General provisions

Commentary – Tax Reporter ¶802-000

Loan relationships

Commentary – Tax Reporter ¶718-200

Pre-trading expenditure

Commentary – Tax Reporter ¶208-320 ; Tax Reporter ¶707-420