Processing...
Continue shopping Go to cart

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

Country:
United States
Author:
P. Carman
Issue:
Derivatives & Financial Instruments, 2014 (Volume 16), No 2
Published:
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.
 
Order Article