United States - US Dividend Equivalents: Final Regulations Subject Repos and Swaps to Dividend Tax
- United States
- P. Carman
- Derivatives & Financial Instruments, 2014 (Volume 16), No 2
- 6 March 2014
The author considers final and proposed regulations on the US characterization of dividend-equivalent payments to non-US persons, issued on 5 December 2013 by the US Internal Revenue Service.