transcript   Transcript

New Withholding Regulations on Cross-Border Equity Derivatives and Related Developments

Recorded on: Oct. 26, 2017
Running Time: 01:01:26

Full Transcript:

If you are a Privileged Member, just log in and start reading now! If you are not a Privileged Member, please click here to learn how unlimited access to PLI programs may be right for you and your firm.

To access the streaming media of this presentation, please purchase the corresponding seminar segment.

Taken from the Web Program Advanced Swaps & Other Derivatives 2017 recorded October 2017 in New York.

New Withholding Regulations on Cross-Border Equity Derivatives and Related Developments [01:01:26]
  • New regulations on the taxation of dividend equivalents paid in cross-border swaps and on equity-linked instruments
  • IRS temporary regulations on deemed loans embedded in off-market and exchange-cleared swaps
  • The new Qualified Derivative Dealer rules

 Mark H. Leeds, Michael E. Mann

(CPE Field of Study: Taxes)

The purchase price of this segment includes the following article from the Course Handbook available online:

  • Mayer Brown Legal Update—I Have Always Been Afraid of Banks: the IRS Revamps Cross-Border Dividend Equivalent Rules on President Obama’s Last Day in Office (January 23, 2017)
    Mark H. Leeds
  • Mayer Brown Legal Update—Defending the Error: The IRS Envisions How the Qualified Derivative Dealer Rules Will Work (July 17, 2017)
    Mark H. Leeds, Jared Goldberger
  • Mayer Brown Legal Update—Bits & Pieces: IRS Notice 2016-42 Offers First Glimpse of Qualified Derivatives Dealer Rules (July 5, 2016)
    Mark H. Leeds

Presentation Material

  • Section 871(M) and its Effect on Financial Products
    Mark H. Leeds, Michael E. Mann
Mark H. Leeds ~ Mayer Brown LLP
Michael E. Mann ~ SVP-Tax Counsel, HSBC Bank USA
Transcript FAQ's
  • How Can I Access Transcripts?
    You must be a Member in good standing.

  • Can I access the Video?
    Yes, you can access the video if you have the Adobe Flash plugin installed. Click on the video camera icon when you mouse over each paragraph. The media will begin playback at that point.

  • Can I get CLE credit for reading the transcript?
    No, CLE credit cannot be earned for reading a transcript. CLE credit is issued only for verified attendance while watching a web program. If seeking credit, please verify the program's eligibility for credit and expiration date in your jurisdiction on the web segment launch page before commencing the program.

  • twitter
  • LinkedIn
  • YouTube
  • RSS

All Contents Copyright © 1996-2018 Practising Law Institute. Continuing Legal Education since 1933.

© 2018 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.