Market reactions to IBOR transition proposed tax regulations Mark Howe, Alissa Kalinowski, and Tara McCarney
By: Howe, Mark
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Contributor(s): Kalinowski, Alissa | MacCarney, Tara.
Material type: 
ArticlePublisher: 2020Subject(s): MERCADOS FINANCIEROS | BANCA | INTERES | TIPOS | IMPUESTOS | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 38, n. 1, Fall 2020, p. 23-34Summary: While the Proposed Regulations issued on October 9, 2019, provide some meaningful guidance on the tax implications of modifying both debt instruments and non-debt contracts to account for the cessation of IBOR-referencing rates, industry participants have noted several outstanding issues. This article discusses the
concerns posed by industry participants and their recommendations to address the gaps in the Proposed Regulations.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2020/1-2 (Browse shelf) | Available | OP 235/2020/1-2 |
Disponible también en formato electrónico.
Resumen.
While the Proposed Regulations issued on October 9, 2019, provide some meaningful guidance on the tax implications of modifying both debt instruments and non-debt contracts to account for the cessation of IBOR-referencing rates, industry participants have noted several outstanding issues. This article discusses the
concerns posed by industry participants and their recommendations to address the gaps in the Proposed Regulations.
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