Modernizing Delivery Requirements Under the Federal Securities Laws (SIFMA and SIFMA AMG)
SIFMA and SIFMA AMG provided comments to the U.S. Securities and Exchange Commission (SEC) requesting that the SEC take necessary steps…
Summary
SIFMA provides comments to the Department of the Treasury and the Internal Revenue Service (IRS) in response to the letter sent to the US Treasury from the United Kingdom, Germany, Spain, France, and Italy (the G5 countries) stating their position that dividend equivalent payments, as defined by Code Section 871(m) and the underlying regulations, do not qualify as dividends under the applicable United States tax treaty when paid by non-US entities.
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Confirmation Letter Related to the UST Clearing Working Group’s Accounting Treatment for UST Repo Transactions Cleared Through FICC White Paper
SIFMA provided comments to the U.S Securities and Exchange Commission (SEC) to confirm their discussion on July 29, 2025 with…
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2024 Section 987 Regulations
SIFMA provided additional comments to the U.S. Department of the Treasury (DOT) on the 2024 Final Regulations and 2024 Proposed…