| 000 | 01464nab a2200301 c 4500 | ||
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| 999 |
_c143202 _d143202 |
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| 003 | ES-MaIEF | ||
| 005 | 20201118123400.0 | ||
| 007 | ta | ||
| 008 | 201118t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_962442 _aHowe, Mark |
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| 245 | 0 |
_aMarket reactions to IBOR transition proposed tax regulations _c Mark Howe, Alissa Kalinowski, and Tara McCarney |
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| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aWhile 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. | ||
| 650 | 4 |
_947736 _aMERCADOS FINANCIEROS |
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| 650 | 4 |
_932250 _aBANCA |
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| 650 | 4 |
_947502 _aINTERES |
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| 650 | 4 |
_948569 _aTIPOS |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_968577 _aKalinowski, Alissa |
|
| 700 | 1 |
_968578 _aMacCarney, Tara |
|
| 773 | 0 |
_9163812 _oOP 235/2020/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 1, Fall 2020, p. 23-34 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3801-02-Howe-IBOR.pdf | ||
| 942 | _cART | ||