Tax – International Swaps and Derivatives Association

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Tag: Tax

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