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Withholding Tax › International Swaps and Derivatives Association

Eversheds Sutherland (US) LLP

Allocating Section 871(m) Withholding Tax Risk: ISDA Publishes New Protocol Addressing Withholding Under Section 871(m)

Eversheds Sutherland (US) LLP on

On November 2, the International Swaps and Derivatives Association, Inc. (ISDA) published the ISDA 2015 Section 871(m) Protocol (the Protocol) that provides an efficient method to amend existing ISDA Master Agreements to...more

Katten Muchin Rosenman LLP

US Withholding Tax on Dividend Equivalent Payments Under Swaps

Katten Muchin Rosenman LLP on

The US Department of the Treasury has issued regulations with respect to withholding on “dividend equivalent” payments made to a non-US long party on swaps and other financial instruments that are linked to US equities. These...more

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