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Email On July 1, the U.S. Internal Revenue Service issued Notice 2016-42, which proposes changes to the qualified intermediary (QI) agreement to address cascading U.S. withholding tax on dividends and “dividend equivalents” received and paid by qualified derivatives dealers (QDDs) with respect to U.S. equity securities. https://www.cadwalader.com/resources/clients-friends-memos/proposed-qi-agreement-addresses-cascading-withholding-on-dividend-equivalents