Offshore Debt Offerings: US Tax Restrictions on Issuing Bearer Debt | Practical Law

Offshore Debt Offerings: US Tax Restrictions on Issuing Bearer Debt | Practical Law

This Note describes the US tax sanctions that apply to issuers and holders of bearer debt, and explains the features that distinguish bearer debt from registered debt for US tax purposes.

Offshore Debt Offerings: US Tax Restrictions on Issuing Bearer Debt

Practical Law Practice Note 6-501-6837 (Approx. 12 pages)

Offshore Debt Offerings: US Tax Restrictions on Issuing Bearer Debt

by Practical Law Corporate & Securities
Maintained • USA (National/Federal)
This Note describes the US tax sanctions that apply to issuers and holders of bearer debt, and explains the features that distinguish bearer debt from registered debt for US tax purposes.