Haselberger, Lorenz F.
Holding nothing back everything we know about withholding on derivatives / by Lorenz F. Haselberger and Michael B. Shulman .-- , 2024
Lorenz F. Haselberger is a partner at Shearman & Sterling LLP, and Michael B. Shulman was formerly a partner at Shearman & Sterling. The authors thank Andrew Meiser, Vadim Novik, Seth Poloner, Matthew Stevens, Michael Yaghmour, and the members of the Tax Forum for their thoughtful comments, and Anna Armao and Gil Shauly for helpful research assistance. In this report, Haselberger and Shulman examine the application of U.S. withholding taxes to cross-border financial derivatives, focusing on long-standing areas of uncertainty. The views expressed herein and any errors are solely the authors’.
RETENCIONES TRIBUTARIAS
DERIVADOS FINANCIEROS
ESTADOS UNIDOS
Shulman, Michael B.
Tax Notes International 1048-3306 v. 114, n. 5, April 29 2024, p. 715-748
Holding nothing back everything we know about withholding on derivatives / by Lorenz F. Haselberger and Michael B. Shulman .-- , 2024
Lorenz F. Haselberger is a partner at Shearman & Sterling LLP, and Michael B. Shulman was formerly a partner at Shearman & Sterling. The authors thank Andrew Meiser, Vadim Novik, Seth Poloner, Matthew Stevens, Michael Yaghmour, and the members of the Tax Forum for their thoughtful comments, and Anna Armao and Gil Shauly for helpful research assistance. In this report, Haselberger and Shulman examine the application of U.S. withholding taxes to cross-border financial derivatives, focusing on long-standing areas of uncertainty. The views expressed herein and any errors are solely the authors’.
RETENCIONES TRIBUTARIAS
DERIVADOS FINANCIEROS
ESTADOS UNIDOS
Shulman, Michael B.
Tax Notes International 1048-3306 v. 114, n. 5, April 29 2024, p. 715-748