United States:
NYS Bar Association Tax Session Issues Report On Section 871(m) Regulations
To print this article, all you need is to be registered or login on Mondaq.com.
On May 20, 2014, the New York State Bar Association Tax Session
issued a Report on Proposed Regulations under Section 871(m) of the
Internal Revenue Code of 1986. The report addresses proposed
regulations that the Internal Revenue Service issued in December
2013 concerning withholding on equity-linked financial instruments
that reference U.S. stocks.1 The report, available here, was co-authored by Orrick
partner Peter J. Connors.
Footnote
1 A past issue of Derivatives in Review
(available here) also reported on those proposed
regulations.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
POPULAR ARTICLES ON: Finance and Banking from United States
Secured Creditor Chapter 11 Considerations
Trenam Law
Lenders are naturally in a reactionary position when their borrowers file for Chapter 11. Following these tips will help position them for the best possible outcome.
Dos And Don'ts Of Interacting With Bank Regulators
Goodwin Procter LLP
Supervision is a daily fact of life for bank boards and management. Below, we offer strategies for how both board members and members of management can ensure that the supervisory process goes as smoothly as possible.