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Searching Content indexed under Finance and Banking by Peter Connors ordered by Published Date Descending.
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Proposed Regulations Favorably Affect Foreign Currency Hedging Transactions
United States shareholders of controlled foreign corporations ("CFCs") are required to include certain forms of passive income in their taxable income.
United States
14 Jun 2019
2
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
3
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
4
The Financial Product Tax Reform Proposals
This report reviews the ambitious proposal from House Ways and Means Committee Chair Dave Camp, R-Mich., to reform the taxation of financial products.
United States
8 Jan 2014
5
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
6
Recent U.S. Developments in the Financial Products Area*
Perhaps the most innovative financial product of the 1990s was the credit derivative contract. Credit derivative contracts allow parties to transfer and speculate on the creditworthiness of a taxpayer. The contracts usually take the form of a credit derivative swap ("CDS") using an ISDA master agreement.
United States
18 Oct 2005
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