Amit Neuman

Amit Neuman

Mayer Brown

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Section 871(m) and BEAT Qualified Derivative Payment Reporting Phase-Ins Extended Two More Years

On May 22, 2024, the US Department of Treasury and the IRS issued two important notices—one delaying the full implementation of the withholding rules on dividend equivalent payments, and the other on derivative reporting for...more

5/24/2024  /  Base Erosion and Anti-Abuse Tax (BEAT) , Derivatives , Dividends , IRS , Section 871(m) , U.S. Treasury , Withholding Tax
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