The Resource A better mouse trap : IRS finalizes regulations treating disregarded entities as persons for purposes of conduit financing regulations

A better mouse trap : IRS finalizes regulations treating disregarded entities as persons for purposes of conduit financing regulations

Label
A better mouse trap : IRS finalizes regulations treating disregarded entities as persons for purposes of conduit financing regulations
Title
A better mouse trap : IRS finalizes regulations treating disregarded entities as persons for purposes of conduit financing regulations
Creator
Subject
Language
eng
Summary
To avoid potential structuring to circumvent the US conduit financing rules, on 9 December 2011, the US Internal Revenue Service finalized regulations that treat disregarded entities as persons for purposes of the US conduit financing regulations. This means that all business entities within a financing structure will need to be tested under the conduit financing regulations if a portion of the financing structure relies upon the US treaty network or US domestic exceptions to obtain a reduction of withholding on payments of interest
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 14 (2012),
http://library.link/vocab/creatorName
Carman, P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • conduit financing
  • disregarded entity
Label
A better mouse trap : IRS finalizes regulations treating disregarded entities as persons for purposes of conduit financing regulations
Instantiates
Publication
Label
A better mouse trap : IRS finalizes regulations treating disregarded entities as persons for purposes of conduit financing regulations
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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