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

Journal
Carman, P.D.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2014 (Volume 16), No. 2
Format/Price
JournalUSD 45

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.