Analysing the protocol to tax FATCA derivative transactions

September 11 2012

Erica Gut and David Balaban of PwC analyse the International Swaps and Derivatives Association's (ISDA) recently released protocol to deal with a provision in FATCA that could subject derivative transactions to a 30% withholding tax on certain US-sourced payments.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

A taxing week: Welcome change ahead for UK tax adviser requirements

HMRC’s push for unified tax adviser registration won’t prevent every instance of improper conduct, but it is good for taxpayers and the UK’s reputation

Sam Sholli, May 15 2026

Direct Tax

This week in tax: Greenberg Traurig loses case over faulty tax advice to Dutch DJ

Elsewhere, the UAE’s tax office has issued an update on registration penalties and two firms have been busy making lateral hires

Sam Sholli, May 15 2026

Transfer Pricing

‘TP not a mechanical compliance exercise’: experts dissect Brazil’s Petrobras ruling

The case sits within a context of Brazil signalling that it is replacing informal discretion and ambiguity with structures that reward analytical rigour, one expert tells ITR

Sam Sholli, May 14 2026

Podcasts

Taxing Times podcast Jeff Soar WTS article header

Podcast: WTS UK’s CEO breaks cover on strategy, the big four and AI

Jeff Soar lifts the lid on WTS UK’s ambitious recruitment plans, the firm's positioning against the big four, and why tax is the perfect profession for AI

Tom Baker, May 14 2026

Direct Tax