Cadwalader allows sharing content.
Email to a friend or colleague:
From
To
Subject
Email On Thursday, August 30, 2012, the IRS issued temporary regulations that extend the current U.S. federal withholding tax regime under section 871(m). The temporary regulations extend the current section 871(m) withholding tax rules until January 1, 2014, instead of January 1, 2013, as indicated in this memorandum. https://www.cadwalader.com/resources/clients-friends-memos/new-proposed-and-temporary-regulations-address-u.s.-withholding-tax-on-cross-border-equity-de