United States - US Dividend Equivalents: Repos and Swaps Subject to Dividend Tax
- United States
- P. Carman
- Derivatives & Financial Instruments, 2012 (Volume 14), No 2
- 8 March 2012
The author considers temporary and proposed regulations on the US characterization of dividend equivalent payments to non-US persons, issued on 23 January 2012 by the US Internal Revenue Service.