US IRS corrects effective dates in dividend equivalent regs applicable to foreign corporations and nonresidents

The US IRS on December 7 published corrections to final and temporary regulations (TD 9734) issued September 18, changing the effective date applicable to transactions issued on or after January 1, 2016, and before January 1, 2017.

See:

• Federal Register

Related MNE Tax Articles:

• US IRS releases final and temporary regulations on dividend equivalent payments subject to withholding