Section 871(m)
The hidden credit risk in US tax reforms
IRS's Section 871(m) rule poses huge problems for US and European structured products issuers
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