US Dividend Equivalents: Repos and Swaps Subject to Dividend Tax

Journal
Carman, P.D.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.