International Bank Tax Newsletter Volume 7, November 2014

International Bank Tax Newsletter Volume 7

We are pleased to share with you the latest International Bank Tax Newsletter, Volume 7. This newsletter provides updates from the IRS, Treasury department, the OECD and much more.

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Final regulations - Straddle rules and when an obligation under a debt instrument will be treated as a position in personal property

The Treasury Department and IRS recently released for publication in the Federal Register final regulations (T.D. 9691) concerning application of the straddle rules to a position in personal property as a result of being an obligor under a debt instrument. 

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