Luis Rodriguez

Alfred University

Assistant Professor of Law and Taxation

Alfred, NY 14802

United States

SCHOLARLY PAPERS

4

DOWNLOADS

163

CITATIONS

5

Scholarly Papers (4)

1.

Withholding Tax on Total Return Equity Swaps: Navigating in Turbulent Waters

Number of pages: 46 Posted: 08 Oct 2010
Luis Rodriguez
Alfred University
Downloads 90 (282,184)

Abstract:

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Total Return Equity Swaps, Derivatives, Withholding Tax

2.

The Impact of Listing Latin American ADRs on the Risks and Returns of the Underlying Shares

Global Finance Journal, Vol. 10, No. 2, pp. 147-160, 1999
Number of pages: 14 Posted: 30 Nov 2010
Alfred University, City University of New York (CUNY) - Baruch College - Zicklin School of Business and City University of New York (CUNY) - Baruch College - Zicklin School of Business
Downloads 67 (335,377)
Citation 1

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ADR, American Depositary Receipt, Volatility, International listings, Secondary listings, Emerging markets

3.

Section 195 (Revisiting the Taxation of Startup Expenditures)

The Contemporary Tax Journal Volume 8, No. 1, Winter 2019
Number of pages: 14 Posted: 26 Mar 2019 Last Revised: 08 May 2019
Luis Rodriguez
Alfred University
Downloads 6 (604,631)

Abstract:

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Section 195, start-up expenses

4.

Equity Swaps and the Withholding Tax: 'Potential for Tax Avoidance'

Journal of Taxation and Regulation of Financial Institutions, Vol. 25, No. 3, pp. 53-59, January/February 2012
Posted: 29 Jan 2012 Last Revised: 07 Feb 2012
Luis Rodriguez
Alfred University

Abstract:

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Withholding, total return equity swap, swap, dividends, derivatives, 871(m), potential for tax avoidance

Other Papers (1)

Total Downloads: 0
1.

The Withholding Tax Treatment of Total Return Equity Swaps: New Answers, but New Questions, Too

Journal of Taxation and Regulation of Financial Institutions, Vol. 24, No. 5, pp. 5-16, May/June 2011
Posted: 23 May 2011 Last Revised: 29 Jan 2012
Luis Rodriguez
Alfred University

Abstract:

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Total Return Equity Swap, Dividends, Withholding, Tax, Derivatives