Internal Revenue Service (IRS)
The hidden credit risk in US tax reforms
IRS's Section 871(m) rule poses huge problems for US and European structured products issuers
Mac swaps, swap futures face new tax threat
Isda urges US tax officials to postpone rule treating certain payments as loans
US end-users risk tax hit in move to daily settled swaps
Changing treatment of variation margin could benefit banks, but hurt clients
US dividend tax breaches international treaties, say lawyers
Section 871(m) rules “full of holes”, say dealers
Dealers trash Section 871(m) reforms
Controversial tax reforms would foist “unworkable” compliance burdens on firms
US tax rules attacked by equity derivatives dealers
Testing criteria for equity-linked products branded a “joke”
Dealers vent frustration at Section 871(m) hold-up
US dividend-equivalent tax change will hit high-delta products with withholding tax
Fatca's compliance demands spell trouble for outsourcers
Contracts may need overhauling to match tax-evasion law
Fatca compliance slowing down after 'ambiguous' IRS notice
Three months after IRS notice, Fatca compliance programmes slackening
IRS eyes US equity-linked notes in offshore crackdown
Substantial tax on “dividend equivalents” though questions remain
OpRisk North America: Uncertainty remains over Fatca 'day one'
Banks hoping for guidance on non-IGA nations
US banks worry over fuzzy Fatca requirements
IRS still unclear on compliance details
July deadline for Fatca compliance looms
Many prime brokers will require global intermediary identification numbers even in Model 1 IGA jurisdictions
More Swiss banks to close, experts predict
IRS investigation into Swiss banks has increased the pressure on the country's private banking sector
Single-stock futures alternative to section 871(m) withholding
Single stocks the future?
Fatca FFI draft agreement finally released
Long-awaited document sheds light on compliance requirements
Fatca delay blamed on push for IGA
FFIs dealing with yet another delay in Fatca
US Treasury and IRS delay Fatca by six months
Fatca withholding and account due diligence requirements extended until July 1, 2014
France and Germany seeking greater Fatca reciprocity before signing IGAs, expert says
Questions remain about why France and Germany are yet to sign their IGAs with the US
Reverse convertible investors face soaring tax bills under new approach to tax reporting
Treating certain structured products as 'single income-bearing derivative contracts' could double some investors' tax bill, but the trend appears to be taking hold in the US
Germany in no hurry to sign its Fatca IGA, expert says
One of the original five Fatca partners likely to take its time over signing IGA, expert warns