Template:Isda 871(m) amendment comp
(Redirected from Template:M comp disc 2002 ISDA 871(m) amendment)
Section 871(m) was one of the range of sweeping US tax changes that were ushered in in the second decade of the 21st century, in reaction to the financial crisis. It specifically tries to do away with WHT arbitrage between those trading physical equities, and those trading on swap.