Normen: Sec 871(m) U.S. Internal Revenue Code (IRC); Sec 1441 U.S. Internal Revenue Code (IRC); Sec 1442 U.S. Internal Revenue Code (IRC)
Schlagwörter:
internationales Steuerrecht; U.S. Internal Revenue Code (IRC); Quellensteuerabzug; U.S.-Quellensteuer; USA; Hiring Incentives to Restore Employment Act (HIRE-Act); national principal contracts (NPCs); Equity-Swaps; equity-linked instruments (ELIs); dividend-equivalent payments; Non-resident Alien Withholding (NRA-Withholding); Dividenden; dividendenäquivalente Zahlungen; Forwards; Futures; Optionen; U.S.-Aktien; Swap-Besteuerung; Derivate; Finanzinstrumente; derivative Finanzprodukte; Dividendenersatzzahlungen; US-Quellensteuerpflicht; U.S. underlying security; Delta-Test; Substantial-Equivalence-Test; simple contracts; complex contracts; withholding agents; Withholding-Verpflichtung; cashless withholding
