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Email On December 2, the U.S. Internal Revenue Service issued Notice 2016-76, which phases in the application of withholding on dividend equivalent payments under section 871(m). Under the notice, withholding applies only to delta-one transactions in 2017, and applies to other U.S. equity transactions beginning after 2017. https://www.cadwalader.com/resources/clients-friends-memos/irs-phases-in-section-871m-dividend-equivalent-withholding