Investors in US equity derivatives face wider withholding tax net

March 31 2012

Recent guidance provides temporary relief to non-US persons that invest in US equity derivatives, but proposed rules may lead to some harsh consequences, warn Julio Castro and Taylor Romigh of Dewey & LeBoeuf.

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Direct Tax

Unveiling ITR's Global Tax 50 2025

ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut

Tom Baker, December 08 2025

Cormann is OECD secretary-general

December 08 2025

Woldenberg is CEO of Chicago toymaking company Learning Resources

December 08 2025

Lula, as he is commonly known, is Brazil’s president

December 08 2025

Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim

December 08 2025

Perez is global practice leader of Alvarez & Marsal Tax

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Monaghan is CEO of the Fair Tax Foundation

December 08 2025

ITR Global Tax 50 2025: Gilles Roth

Roth is Luxembourg’s finance minister

December 08 2025

ITR Global Tax 50 2025: Dan Neidle

Neidle is director of Tax Policy Associates

December 08 2025

Zucman is an economist and professor at the Paris School of Economics

December 08 2025