The US IRS publishes regulations on hybrid instruments and entities Paul Carman
By: Carman, Paul D
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Material type: 
ArticlePublisher: 2019Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | IMPUESTOS | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Derivatives & Financial Instruments v. 21, n. 4, July / August 2019Summary: On 28 December 2018, the US Internal Revenue Service (IRS) published Proposed Regulations providing details as to the new US limitations on the deductibility of payments in respect of hybrid instruments and hybrid transactions. This article discusses the new rules extensively.
| Item type | Current location | Home library | Call number | URL | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/4-6 (Browse shelf) | https://www.ibfd.org/ | Available | DFI/2019/4-6 |
Disponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
Resumen.
On 28 December 2018, the US Internal Revenue Service (IRS) published Proposed Regulations providing details as to the new US limitations on the deductibility of payments in respect of hybrid instruments and hybrid transactions. This article discusses the new rules extensively.
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