| Autor: |
Epstein, Paul, Cohen, Harrison, Rothenberg, Robert, Kogan, Kelly |
| Předmět: |
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| Zdroj: |
Intertax, International Tax Review; Oct2010, Vol. 38 Issue 10, p543-549, 7p |
| Abstrakt: |
The article discusses the Treasury Department's guidance treatment on the substitute dividends received by foreign lenders of stock in the U.S. It explores the implementation of Notice 2010-46 and its initial effect. It highlights the benefits afforded to foreign financial institutions that achieve Qualified Securities Lenders (QSL) status. It also examines the regulations and conditions of withholding tax. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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