01/25/2012 07:00:00 PM EST
New Proposed and Temporary Regulations Address U.S. Withholding Tax on Cross-Border Equity Derivatives
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Securities Articles on Martindale.com
On Thursday, January 19, the Internal Revenue Service (the “IRS”) and the Treasury Department issued proposed and temporary regulations under section 871(m) of the Internal Revenue Code. These regulations provide guidance on cross-border swaps
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