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  4. Tax planning and traps for group financings under the US section 385 regulations

Session details

6th Annual IBA Tax Conference

30 Jan - 31 Jan 2017

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Session information

Tax planning and traps for group financings under the US section 385 regulations

Monday 30 January (1315 - 1430)

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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 Gibson, Dunn & Crutcher, London, England
Eric Wang Sullivan & Cromwell LLP, New York, New York, USA
Gordon Edward Warnke KPMG, New York, New York, USA