Tax – International Swaps and Derivatives Association

To experience the full functionality of the ISDA website, it is necessary to enable Javascript in your browser.
Here are instructions on how to enable JavaScript in your web browser.

Tag: Tax

Tax & Accounting June 3, 2026

ISDA, AFME Respond to Dutch Ministry of Finance Consultation on Dividend Stripping

On May 28, ISDA and the Association for Financial Markets in Europe (AFME) responded to... Read more

Documents (1) for ISDA, AFME Respond to Dutch Ministry of Finance Consultation on Dividend Stripping

ISDA, AFME Respond to Dutch Ministry of Finance Consultation on Dividend Stripping(pdf) will open in a new tab or window

Tax & Accounting April 1, 2026

ISDA Responds to EC Call for Evidence on Tax Omnibus

On March 30, ISDA, the International Securities Lending Association and the Association for Financial Markets... Read more

Documents (2) for ISDA Responds to EC Call for Evidence on Tax Omnibus

Tax & Accounting February 24, 2026

Joint Letter on Italian 2026 Budget Law

On February 23, ISDA, the Association for Financial Markets in Europe and the International Securities... Read more

Documents (1) for Joint Letter on Italian 2026 Budget Law

Joint Letter on Italian 2026 Budget Law(pdf) will open in a new tab or window

Tax & Accounting April 30, 2025

ISDA Response to FASB Proposal on KPIs for Business Entities

On April 30, ISDA submitted a response to the Financial Accounting Standards Board’s (FASB) proposal... Read more

Documents (1) for ISDA Response to FASB Proposal on KPIs for Business Entities

ISDA Response to FASB Proposal on KPIs for Business Entities(pdf) will open in a new tab or window

Tax & Accounting March 20, 2024

ISDA Responds to FASB on Induced Conversion of Convertible Debt

On March 18, ISDA submitted a response to the Financial Accounting Standards Board’s (FASB) exposure... Read more

Documents (1) for ISDA Responds to FASB on Induced Conversion of Convertible Debt

ISDA responds to FASB on induced conversion of convertible debt(pdf) will open in a new tab or window

North America May 16, 2022

ISDA Section 871(m) Transition Rule Extension Request

ISDA submitted a request to the Department of Treasury requesting that the Section 871(m) Transition... Read more

Documents (1) for ISDA Section 871(m) Transition Rule Extension Request

ISDA - Section 871(m) Transition Extension Letter (Final Draft)(pdf) will open in a new tab or window

Tax & Accounting January 26, 2022

ISDA Responds to IASB on Post Implementation Review of the IFRS 9 Classification and Measurement Requirements

On January 24, 2022, ISDA submitted a response to the International Accounting Standards Board on... Read more

Documents (1) for ISDA Responds to IASB on Post Implementation Review of the IFRS 9 Classification and Measurement Requirements

ISDA Responds to IASB on Post Implementation Review of the IFRS 9 Classification and Measurement Requirements(pdf) will open in a new tab or window

North America January 12, 2021

ISDA’s Response Regarding the Final Regulations under Treas. Reg. § 1.446-3(g)

ISDA’s response regarding the final regulations governing notional principal contracts (“NPCs”) with significant nonperiodic payments... Read more

Documents (1) for ISDA’s Response Regarding the Final Regulations under Treas. Reg. § 1.446-3(g)

Nonperiodic Swap Payment Letter (Jan 12 2021)(pdf) will open in a new tab or window

North America September 18, 2020

Comments on the Treatment of the Modification of Non-Debt Derivatives Under Section 1001

ISDA’s response regarding the Treasury Department’s proposed section 1001 on the modification of nondebt financial... Read more

Documents (1) for Comments on the Treatment of the Modification of Non-Debt Derivatives Under Section 1001

ISDA 1001 Letter (September 18, 2020)(pdf) will open in a new tab or window

Tax & Accounting June 8, 2020

ISDA Responds on Tax Impact of LIBOR Withdrawal

On June 8, ISDA and UK Finance jointly wrote to HM Revenue & Customs (HMRC)... Read more

Documents (1) for ISDA Responds on Tax Impact of LIBOR Withdrawal

ISDA and UK Finance response to consultation re IBOR withdrawal(pdf) will open in a new tab or window

Wed, Sep 30, 2026

Thu, Jun 11, 2026

Thu, Sep 10, 2026