The Resource To withhold or not to withhold on equity swaps ?
To withhold or not to withhold on equity swaps ?
Resource Information
The item To withhold or not to withhold on equity swaps ? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item To withhold or not to withhold on equity swaps ? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Label
- To withhold or not to withhold on equity swaps ?
- Title
- To withhold or not to withhold on equity swaps ?
- 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 ?
- Abbreviated title
- TAXNINT
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/To-withhold-or-not-to-withhold-on-equity-swaps/bIFV_Blfva0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/To-withhold-or-not-to-withhold-on-equity-swaps/bIFV_Blfva0/">To withhold or not to withhold on equity swaps ?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/To-withhold-or-not-to-withhold-on-equity-swaps/bIFV_Blfva0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/To-withhold-or-not-to-withhold-on-equity-swaps/bIFV_Blfva0/">To withhold or not to withhold on equity swaps ?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
