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IRS releases audit guidelines on equity swaps

Sidley Austin LLP

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USA February 10 2010

On January 14, 2010, the IRS released an industry directive alerting its field offices that non-U.S. persons may be using abusive total return swaps to avoid U.S. withholding tax on dividends. The directive identifies four common fact patterns and provides guidance on when equity swaps should be recharacterized as contracts that may give rise to payments subject to withholding.

Sidley Austin LLP - Jon Brose, Paul R. Wysocki, Bridget R. O’Neill and John T. Schaff

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Filed under

  • USA
  • Derivatives
  • Tax
  • Sidley Austin LLP

Topics

  • Dividends
  • Audit
  • Swap (finance)
  • Withholding tax

Organisations

  • Internal Revenue Service (USA)

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