Tax Consequences of Participations in International Trade Finance

10 Pages Posted: 23 Aug 2010  

Bret Wells

University of Houston Law Center

Date Written: August 20, 2010

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.

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

Suggested Citation

Wells, Bret, Tax Consequences of Participations in International Trade Finance (August 20, 2010). Tax Notes International, Vol. 13, p. 1883, 1996; U of Houston Law Center No. 2010-A-24. Available at SSRN: https://ssrn.com/abstract=1662640

Bret Wells (Contact Author)

University of Houston Law Center ( email )

4604 Calhoun Road
Houston, TX 77204-6060
United States

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