6th Annual IBA Tax Conference
30 Jan - 31 Jan 2017
etc.Venues
Session information
Tax planning and traps for group financings under the US section 385 regulations
Monday 30 January (1315 - 1430)
etc.Venues
Committee(s)
European Regional Forum
(Lead)
Taxation Section
(Lead)
Description
• 385 regulations in the US – related party debt turned into nondeductibility equity • 956 risk of guarantees – dividend risk • Characterisation of inter-company obligations for multinationals • US withholding tax on deemed dividends under 305(c) (convertible debt) and 871(m) dividend equivalent payments • Which BEPS action plans will be adopted in the US
Session / Workshop Chair(s)
| Peter Blessing | Internal Revenue Service, Washington, District of Columbia, USA |
| Guglielmo Maisto | Maisto e Associati, Milan, Italy |
Speakers
| Jeffrey Trinklein | |
| Eric Wang | Sullivan & Cromwell LLP, New York, New York, USA |
| Gordon Warnke | KPMG, New York, New York, USA |