Howe, Mark
Market reactions to IBOR transition proposed tax regulations / Mark Howe, Alissa Kalinowski, and Tara McCarney .-- , 2020
Disponible también en formato electrónico.
Resumen.
While the Proposed Regulations issued on October 9, 2019, provide some meaningful guidance on the tax implications of modifying both debt instruments and non-debt contracts to account for the cessation of IBOR-referencing rates, industry participants have noted several outstanding issues. This article discusses the
concerns posed by industry participants and their recommendations to address the gaps in the Proposed Regulations.
MERCADOS FINANCIEROS
BANCA
INTERES
TIPOS
IMPUESTOS
ESTADOS UNIDOS
Kalinowski, Alissa
MacCarney, Tara
Journal of Taxation of Investments 0747-9115v. 38, n. 1, Fall 2020, p. 23-34
Market reactions to IBOR transition proposed tax regulations / Mark Howe, Alissa Kalinowski, and Tara McCarney .-- , 2020
Disponible también en formato electrónico.
Resumen.
While the Proposed Regulations issued on October 9, 2019, provide some meaningful guidance on the tax implications of modifying both debt instruments and non-debt contracts to account for the cessation of IBOR-referencing rates, industry participants have noted several outstanding issues. This article discusses the
concerns posed by industry participants and their recommendations to address the gaps in the Proposed Regulations.
MERCADOS FINANCIEROS
BANCA
INTERES
TIPOS
IMPUESTOS
ESTADOS UNIDOS
Kalinowski, Alissa
MacCarney, Tara
Journal of Taxation of Investments 0747-9115v. 38, n. 1, Fall 2020, p. 23-34