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National and International Tax Issues

Reviews of current and proposed taxes in the financial sector that may impact OTC derivatives.


DateTitle / DescriptionDocuments
April 6, 2012
ISDA North America Tax Committee Comment Letter to U.S. Treasury on Section 871(m) of the Internal Revenue Code of 1986, as amended
The submission to the United States Treasury looks at issues of significant practical impact on the market for equity derivatives.
ISDA Letter to Treasury re proposed 871_m_ regulations .pdf
November 11, 2011
ISDA comment letter to House of Lords - Call for Evidence on Financial Transaction Tax
ISDA comment letter to House of Lords - Call for Evidence on Financial Transaction Tax
ISDA letter FTT to HoL November 2011 final 1.pdf
October 24, 2011
Joint Associations’ letter to the Rt Hon George Osborne MP (Chancellor of the Exchequer) on the proposed EU’s Financial Transactions Tax (FTT)
Joint Associations’ letter to the Rt Hon George Osborne MP (Chancellor of the Exchequer) on the proposed EU’s Financial Transactions Tax (FTT)
Joint_Association_FTT_Letter_24_10_11.pdf
April 19, 2011
Comment Letter on the European Commission Consultation Paper on the Taxation of the Financial Sector
ISDA Comment Letter - EC
ISDA letter to Commission taxation financial sector final.pdf
March 25, 2011
Comment Letter on Section 871(m) of the Internal Revenue Code of 1986
ISDA Comment Letter - US
ISDA Letter to Treasury.pdf
December 21, 2009
U.S. withholding tax on certain “dividend equivalent payments” made with respect to equity swaps
ISDA Letter on Extenders Bill
ISDA-Letter-on-Extenders-Bill.pdf
November 19, 2009
The imposition of U.S. withholding tax with respect to certain payments made on equity swaps
ISDA Comments section 501 of FATCA
ISDA-Comments-section-501-of-FATCA.pdf
November 19, 2009
The imposition of U.S. withholding tax with respect to certain payments made on equity swaps
Exhbit to ISDA letter
Exhibit-to-ISDA-Letter.pdf
November 19, 2009
U.S. withholding tax on certain “dividend equivalent payments” made with respect to equity swaps
ISDA Comments on section 501 of FATCA
ISDA-Comments-section-501-of-FATCA.pdf
June 24, 2008
ISDA Letter to the Portuguese Secretary of State for Tax Affairs regarding Law 67 – A/2007
Submitted on June 24, 2008 to Carlos Lobo, Portuguese Secretary of State for Tax Affairs
ISDA-representations-on-Law67-A2007.pdf
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