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U.S. Provides Delay for Certain Dividend Equivalent Rules

|Approved Changes|United States
United States

The U.S. IRS has issued Notice 2017-42, which announces a delay in the effective/applicability date of certain rules in the section 871(m) regulations concerning dividend equivalents from sources within the United States, as well as an extension for the phase-in period for certain provisions. The delay/extensions are in relation to the final and temporary regulations (TD 9734) issued in Septem…

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