The Character and Source of Fees and Other Payments in Financial Transactions

Carman, P.D.

The Character and Source of Fees and Other Payments in Financial Transactions

Journal

Author

Carman, P.D.

Country

United States

Published Date

15 June 2017

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 3

DOI

https://doi.org/10.59403/2m65cd5

Document

Go to Tax Research Platform

The author focuses on the US tax treatment of the character and source of payments under financial transactions – primarily with regard to the issuance or transfer of debt instruments.

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The Character and Source of Fees and Other Payments in Financial Transactions