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United States - US Dividend Equivalents: Repos and Swaps Subject to Dividend Tax

Country:
United States
Author:
P. Carman
Issue:
Derivatives & Financial Instruments, 2012 (Volume 14), No 2
Published:
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.
 
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