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Searching Content indexed under Securities by Mark Howe ordered by Published Date Descending.
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Federal Register: IRS And Treasury Advance Regulations Related To Equity-Linked Instruments
The IRS and the U.S. Treasury Department submitted final and temporary regulations regarding Section 871(m) requirements related to equity-linked instruments to the Office of the Federal Register on January 19, 2017.
United States
3 Feb 2017
2
Proposed QI Agreement Addresses Cascading Withholding On Dividend Equivalents
As discussed in a prior Clients & Friends Memo, section 871(m) of the Internal Revenue Code imposes withholding on "dividend equivalents" paid on derivatives that reference U.S. equity securities.
United States
11 Jul 2016
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