Holding nothing back everything we know about withholding on derivatives by Lorenz F. Haselberger and Michael B. Shulman
By: Haselberger, Lorenz F
.
Contributor(s): Shulman, Michael B.
Material type: 
ArticlePublisher: 2024Subject(s): RETENCIONES TRIBUTARIAS | DERIVADOS FINANCIEROS | ESTADOS UNIDOS
In:
Tax Notes International v. 114, n. 5, April 29 2024, p. 715-748Summary: Lorenz F. Haselberger is a partner at Shearman & Sterling LLP, and Michael B. Shulman was formerly a partner at Shearman & Sterling. The authors thank Andrew Meiser, Vadim Novik, Seth Poloner, Matthew Stevens, Michael Yaghmour, and the members of the Tax Forum for their thoughtful comments, and Anna Armao and Gil Shauly for helpful research assistance. In this report, Haselberger and Shulman examine the application of U.S. withholding taxes to cross-border financial derivatives, focusing on long-standing areas of uncertainty. The views expressed herein and any errors are solely the authors’.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| OP 138-Bis/2024/114/5-2 Exchange of information in the new era of multirateral transfer pricing enforcement | OP 138-Bis/2024/114/5-3 Let´s play fair | OP 138-Bis/2024/114/5-4 Fraudulent AI as an agent PE | OP 138-Bis/2024/114/5-5 Holding nothing back | OP 138-Bis/2024/114/6 Tax Notes International | OP 138-Bis/2024/114/6-2 Selection of loss-making comparables | OP 138-Bis/2024/114/6-4 Transfer pricing, customs valuation, and mitigating Brexit |
Lorenz F. Haselberger is a partner at Shearman & Sterling LLP, and Michael B. Shulman was formerly a partner at Shearman & Sterling. The authors thank Andrew Meiser, Vadim Novik, Seth Poloner, Matthew Stevens, Michael Yaghmour, and the members of the Tax Forum for their thoughtful comments, and Anna Armao and Gil Shauly for helpful research assistance. In this report, Haselberger and Shulman examine the application of U.S. withholding taxes to cross-border financial derivatives, focusing on long-standing areas of uncertainty. The views expressed herein and any errors are solely the authors’.
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