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United States - The Character and Source of Fees and Other Payments in Financial Transactions

Country:
United States
Author:
P. Carman
Issue:
Derivatives & Financial Instruments, 2017 (Volume 19), No 3
Published:
15 June 2017
The author focuses on the US tax treatment of the character and source of payments under financial transactions – primarily with regard to the issuance or transfer of debt instruments.
 
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