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Searching Content indexed under Withholding Tax by Peter Connors ordered by Published Date Descending.
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IRS Releases New Regulations Regarding Dividend Equivalents
On January 19, 2017, the Internal Revenue Service (the "IRS") issued final, temporary, and proposed regulations (the "Regulations") under section 871(m) of the Internal Revenue Code of 1986...
United States
14 Feb 2017
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IRS Releases Transition Guidance For The Dividend Equivalent Rules
On December 2, 2016, the Internal Revenue Service (the "IRS") issued Notice 2016-76 (the "Notice"), which provides highly anticipated guidance regarding "dividend equivalent" payments...
United States
20 Dec 2016
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IRS Issues Final Regulations And New Proposed Regulations Regarding Withholding On Derivatives On U.S. Stocks
On December 5, 2013, the Internal Revenue Service issued final regulations and proposed regulations under section 871(m), which address withholding on certain equity-linked notional principal contracts and other financial instruments.
United States
6 Jan 2014
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