6th Annual IBA Tax Conference

30 Jan - 31 Jan 2017


Session information

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


European Regional Forum (Lead)
Taxation Section (Lead)


• 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


Jeffrey Trinklein
Eric Wang Sullivan & Cromwell LLP, New York, New York, USA
Gordon Edward Warnke KPMG, New York, New York, USA