Corporate & Securities Law Community | LexisNexis
Featured Content
  • Add content to My Page

    Select any content type from the list, once selected it will be automatically added to your 'My Page'.


    You are not logged in. Please Login to add content to your community page

  • ARTICLES BY MARTINDALE
  • IRS and Treasury Department Publish Anticipated Guidance on "Dividend Equivalent" Payments Derived from Equity Swap Arrangements

01/29/2012 07:00:00 PM EST

IRS and Treasury Department Publish Anticipated Guidance on "Dividend Equivalent" Payments Derived from Equity Swap Arrangements

Posted by

Banking & Financial services Articles on Martindale.com

On January 19, 2012, the U.S Treasury Department ("Treasury") and the Internal Revenue Service ("IRS") issued rules governing when equity swaps and similar transactions would result in imposition of U.S. withholding tax under Section Read More...