Negative Interest and Negative Rebates: The World Turned Upside Down
Document Type
Article
Publication Date
2015
Abstract
As the global economy recovers from the economic recession that began in 2008, instances of negative yields on debt instruments and “negative” payments on cross-border financial instruments have become more common. The Internal Revenue Service and Treasury Department have given some clues as to the proper treatment of negative yield and negative rebates, but no definitive guidance has been issued.
Publication Title
J. of Tax’n of Investments
Volume
32
First Page
3
Recommended Citation
Lavoie, Richard L.; Saeli, James; and Howe, Mark, "Negative Interest and Negative Rebates: The World Turned Upside Down" (2015). Akron Law Faculty Publications. 321.
https://ideaexchange.uakron.edu/ua_law_publications/321
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