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Tax Considerations for Contingent Interest and Convertible Debt in Cross-Border Lending Transactions | Bilzin Sumberg
The treatment of contingent interest and convertible debt in cross-border payment transactions is subject to several provisions of the Internal Revenue Code. To add confusion to the.
United states
Bilzin sumberg
Internal revenue
Contingent payment debt instruments
Default risk
Incidental contingencies
Floating rate
Foreign currency debt
Alternate payment schedule
Fixed yield debt
Inflation indexed debt
Contingent interest under
Foreign holders
Contingent interest under portfolio
Debt subject
Internal revenue code
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