Home > Legal Library > Abstract

Join Matindale-Hubbell Connected

Final and Proposed Regulations Address U.S. Withholding Tax on U.S. Equity Derivatives

by Cadwalader Wickersham Taft LLP - New York Office

December 16, 2013

Previously published on December 13, 2013

On Tuesday, December 4, the IRS and the Treasury Department issued proposed regulations that, if finalized as proposed, would dramatically increase the extent to which U.S. withholding tax is imposed on U.S. equity derivatives. On the same day, the IRS and the Treasury Department also issued final regulations that extend the current withholding rules for these derivatives through December 31, 2015.


The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.

View More Library Documents By...

Practice Area
Cadwalader Wickersham Taft LLP Overview