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Payee Tax Representations & The ISDA Master Agreement
Derivatives Week (2001)
  • Christian A. Johnson
Abstract
Negotiations over the payee tax representations to be made in an ISDA Master Agreement are often confusing, acrimonious and slow. U.S. negotiators, at the urging of expensive tax counsel, often insist that their foreign counterparties make comprehensive tax representations for U.S. tax purposes and deliver certain IRS tax forms to them. Typically, foreign counterparties resist making these representations because they don't understand the purposes behind them. However, these payee tax representations, and the related delivery of tax forms, serve important purposes.
Publication Date
July 16, 2001
Citation Information
Christian A. Johnson. "Payee Tax Representations & The ISDA Master Agreement" Derivatives Week (2001)
Available at: http://works.bepress.com/christian_johnson/48/