000			01392nab a2200229 c 4500
999			_c149779 _d149779
003			ES-MaIEF
005			20240923184133.0
007			ta
008			240910s2024 us |||p| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
041			_aeng
100	1		_968573 _aHaselberger, Lorenz F.
245	1	0	_aHolding nothing back _beverything we know about withholding on derivatives _c by Lorenz F. Haselberger and Michael B. Shulman
260			_c2024
520			_aLorenz 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’.
650		4	_948294 _aRETENCIONES TRIBUTARIAS
650		4	_955818 _aDERIVADOS FINANCIEROS
650		4	_942888 _aESTADOS UNIDOS
700			_971935 _aShulman, Michael B.
773	0		_9172015 _oOP 138-Bis/2024/114/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 5, April 29 2024, p. 715-748
942			_cART