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- 16:13, 15 June 2023 Amwelladmin talk contribs created page Template:M summ 2002 ISDA 871(m) amendment (Created page with "Section 871(m) of the Internal Revenue Code clamps down on dirty foreigners avoiding withholding tax for dividends on US equities. Previously, US dividend withholding did not apply to returns on notional principal contracts and instruments linked to underlying US equities. That’s all changed now. The new regulations will establish up to a 30% withholding tax on foreign investors on dividend...")