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Section 871(m) and qualified derivatives dealer explained R. McGill

By: MacGill, R .

Material type: Article

ArticlePublisher: 2019Subject(s): RESPONSABILIDAD TRIBUTARIA

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In: Derivatives & Financial Instruments v. 21, n. 6, November / December 2019, 10 p. Summary: The article explains the basic provisions for regulations with regard to chapter 1 section 871(m) of the US Internal Revenue Code and qualified derivatives dealer status. It establishes the who, what and when in relation to tests necessary to determine liability and provides examples of how that liability can be calculated.

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Resumen.

The article explains the basic provisions for regulations with regard to chapter 1 section 871(m) of the US Internal Revenue Code and qualified derivatives dealer status. It establishes the who, what and when in relation to tests necessary to determine liability and provides examples of how that liability can be calculated.

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Section 871(m) and qualified derivatives dealer explained R. McGill

By: MacGill, R.

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By: MacGill, R .