• Foreign Banks, U.S. Branches, and Equity Swaps
  • December 22, 2015 | Author: John Kaufmann
  • Law Firm: Greenberg Traurig, LLP - New York Office
  • When foreign banks doing business in the U.S. calculate gain or loss from equity swaps, they would do well to pay attention to common law doctrines of beneficial ownership. This is the case even though these doctrines have recently lost much of their relevance for withholding tax purposes.