Topic
Dividends
88 published works
SALT Shaker
Eversheds Sutherland SALT Shaker: February 2017 Digest
Read our February 2017 posts on stateandlocaltax.com or read each article by clicking on the title. For the latest coverage and commentary on state and local tax developments delivered directly to your phone, download…
SALT Shaker
Alabama Tax Tribunal Determines Taxpayer Properly Deducted Dividends from REIT
By Nicole Boutros and Eric Coffill The Alabama Tax Tribunal held that a taxpayer banking corporation properly deducted dividends received from an affiliated real estate investment trust (REIT) for financial…
Banking, Finance and Securities
ECB updates recommendations on dividend distribution and remuneration policies
By Peter Snowdon (UK), Matthew Gregory (UK)
The European Central Bank (ECB) has published the outcome of its second Supervisory Review and Evaluation Process (SREP) in 2016. The aggregate capital demand for 2017 for directly supervised banks…
Tax Controversy 360
Proposed Regulations Address Applicable Adjustments to Stock and Stock Rights under Code Section 305(c)
In an apparent response to coordination questions raised by comments to proposed regulations under Code Section 871(m) (relating to certain cross-border dividend equivalent payments), the US Department of the Treasury…
Restructuring Globalview
Dividends liable to challenge as transactions defrauding creditors?
In the recent case of BTI 2014 LLC v Sequana SA & others [2016] EWHC 1686, the High Court has held for the first time that a dividend can be challenged…
La Revue
Généralisation de la taxation d’une quote-part de frais et charges sur les dividendes de filiales
Pour les exercices ouverts à compter du 1er janvier 2016, les distributions internes à un groupe d’intégration fiscale qui sont placées sous le régime des sociétés mère et filiales sont…
La Revue
Modification du régime des dividendes distribués à une société mère européenne
Jusqu’à présent, l’article 119 Ter du CGI prévoyait une exonération de retenue à la source, normalement opérée pour les dividendes distribués à des non-résidents, lorsque ces dividendes étaient versés à…
Corporate & Financial Weekly Digest
US Withholding Tax on Dividend Equivalent Payments Under Swaps
The US Department of the Treasury has issued regulations with respect to withholding on “dividend equivalent” payments made to a non-US long party on swaps and other financial instruments that…
International Financial Law Prof Blog
New 871(m) regulations finalize dividend equivalent payment withholding rules for equity derivatives
(hat tip to Haydon Perryman) IRS Issues Final Regulation 871(m) Cadwalader Wickersham & Taft LLP offers its analysis of the newly finalized 871(m) regulation On September 17, 2015, the IRS and the…
Down the Wire
Treatment of Dividends Consultation
The Takeover Panel Code Committee has outlined proposed amendments to the Takeover Code in relation to the treatment of dividends paid by an offeree company to its shareholders. The proposed…