Tax Consequences of Participations in International Trade Finance

Abstract:     
Although a variety of trade finance transactions might be given the same label in the underlying legal documents, the instruments that are created may be very different for U.S. tax purposes. In the first section of this article, I analyze how transactions with virtually the same form can mean different things for U.S. tax purposes. The second section addresses some of the consequences that follow once a transaction is classified.

Number of Pages in PDF File: 10

Keywords: international finance, cross-border structured finance transactions, international tax planning

Accepted Paper Series