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
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Contributor(s): Howe, Mark | Mulcahy, Daniel.
Material type: 
ArticlePublisher: 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
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 235/2014/31/3-1 (Browse shelf) | Available | OP 235/2014/31/3-1 |
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| OP 235/2013/31/1-6 Treaty treatment of ADR program payments | OP 235/2013/31/1-7 Moving investment operations to Puerto Rico | OP 235/2014/31/2 In the age of a 3.8 percent net investment income tax, it's still advisable to amortize bond premiums | OP 235/2014/31/3-1 Proposed regulations under Section 871(m) introduce a " delta " test forwithholding on U.S. equity - linked instruments | OP 235/2014/31/3-2 Highlights of recent tax legislation | OP 235/2014/31/4-1 Rising tide | OP 235/2014/31/4-2 Missing the mark |
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