For any transaction involving bonds or notes, there are a number of potential difficulties that may arise, which may include issues involving stamp taxes, VAT, withholding tax, FATCA, and the tax treatment of the bond issuer and bondholders. Eloise Walker and Abigail McGregor provide a handy practice guide for advisers
When considering any transaction involving bonds or notes it is important to consider any likely points of difficulty that may arise. This practice guide summarises the key tax issues that arise when advising on a bond issue. It is primarily aimed at junior lawyers in private practice although senior lawyers may find it a handy reference point and in-house counsel may also find it of interest.
A tax lawyer is often not called upon until...
