The Resource To withhold or not to withhold on equity swaps ?

To withhold or not to withhold on equity swaps ?

Label
To withhold or not to withhold on equity swaps ?
Title
To withhold or not to withhold on equity swaps ?
Creator
Subject
Summary
This article discusses the current position of the regulations requiring tax withholding on substitute payments in cross-border securities lending transactions, where equity swaps to foreign investors are withholding tax free. The author explains the possibility that the government imposes a withholding tax on equity swaps, and the effects on the market
Citation source
In: Tax Notes International. - Arlington. - Vol. 5 (1992),
http://library.link/vocab/creatorName
Sheppard, L.A
Language note
English
http://library.link/vocab/subjectName
  • debt-equity swap
  • derivative financial instrument
  • securities lending
Label
To withhold or not to withhold on equity swaps ?
Instantiates
Publication
Abbreviated title
TAXNINT
Label
To withhold or not to withhold on equity swaps ?
Publication
Abbreviated title
TAXNINT

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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