Section 871(m) amendment - ISDA Provision: Difference between revisions

Section 871(m) amendment - ISDA Provision (view source)

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	{{~~fullanat\|isda~~\|871(m) amendment~~\|2002~~}}		{{fisdaanat\|871(m) amendment}}
	[[Section 871(m)]] of the [[Internal Revenue Code]] clamps down on foreigners avoiding [[withholding tax]] for dividends on US [[Share - Equity Derivatives Provision\|equities]]. Previously, US dividend [[Withholding tax\|withholding]] did not apply to returns on notional principal contracts and instruments linked to underlying US equities.		[[Section 871(m)]] of the [[Internal Revenue Code]] clamps down on foreigners avoiding [[withholding tax]] for dividends on US [[Share - Equity Derivatives Provision\|equities]]. Previously, US dividend [[Withholding tax\|withholding]] did not apply to returns on notional principal contracts and instruments linked to underlying US equities.