The International Swaps and Derivatives Association (ISDA) opened the ISDA 2023 Equity Swap – 2021 Definitions Protocol (the “Equity Swap Protocol”) on October 30, 2023. The Equity Swap Protocol allows adhering parties to...more
The U.S. Internal Revenue Service (the “IRS”) plans to release a guidance package including final rules and transition relief for dividend equivalent transactions described in Section 871(m) of the U.S. Internal Revenue Code...more