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Proposed regulations under Section 871(m) introduce a " delta " test forwithholding on U.S. equity - linked instruments expect turbulence ahead Jason Schwartz, Mark Howe and Daniel Mulcahy

By: Schwartz, Jason.
Contributor(s): Howe, Mark | Mulcahy, Daniel.
Material type: ArticleArticlePublisher: 2014Subject(s): INVERSIONES | DIVIDENDOS | ACCIONES | IMPUESTOS | RETENCIONES TRIBUTARIAS | ESTADOS UNIDOS In: Journal of Taxation of Investments v. 31, n. 3, Spring 2013, p. 3-20
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OP 235/2014/31/3-1 (Browse shelf) Available OP 235/2014/31/3-1

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