International Tax Experts Examine the Taxation of Multinational Corporation Loan Guarantees in BNA Webinar Following U.K. Summit

Share Article

On October 22nd, a new webinar from BNA, Tax Treatment of Loan Guarantees: A Multijurisdictional Perspective (http://www.bnatax.com/loan-guarantees-webinar/?open&cmpid=tmtxac2010) will draw on leading experts from the U.K., U.S., Netherlands and Belgium who will examine their own and other countries' perspectives on the tax treatment of loans. In this premier 60-90 minute webinar event, registrants will get the details on the tax treatment of loan guarantees in the U.S. and Europe.

At a time when lending institutions are naturally risk-averse, multinational corporations increasingly find themselves providing guarantees to enable group members to obtain loans on satisfactory terms. Where a cross-border element is involved, analysing the potential tax consequences can be complex and subject to a degree of uncertainty. The tax treatment of loan guarantee fees has been receiving a lot of attention lately, particularly in light of the GE Capital case in Canada, the Container Corp. case in the U.S. and the September 27 law effectively overturning the decision in the latter case.

On October 22nd, a new webinar from BNA, Tax Treatment of Loan Guarantees: A Multijurisdictional Perspective, immediately following the Tax Management International Forum meeting in London, will draw on leading experts from the U.K., U.S., Netherlands and Belgium who will examine their own and other countries' perspectives on the tax treatment of loans.

In this premier 60-90 minute webinar event, registrants will get the details on the tax treatment of loan guarantees in the U.S. and Europe as expert panelists address:

  • Deductibility of loan guarantee expenses.
  • Taxation of loan guarantee income (both under domestic law and within a treaty context).
  • Viability of obtaining deductibility of a guarantee expense and non-taxation of the guarantee income.
  • Determining arm's-length pricing for loan guarantees.
  • Special considerations where a loan guarantee is provided by a head office to a foreign branch or permanent establishment.

There has never been a more critical time for multinationals and their tax advisers to familiarise themselves with the issues surrounding the U.S. and European approaches to the taxation of loan guarantees.

NOTE: All registrants will additionally receive a copy of the September 2010 issue of the Tax Management International Forum, containing papers by practitioners in 15 different countries discussing the tax treatment of loan guarantees in their particular country.

Moderator and Speakers include:

Howard Liebman
Jones Day, Belgium

Peter Nias
McDermott, Will & Emery UK LLP

Carola van den Bruinhorst
Loyens & Loeff, The Netherlands

Lyda Stone
Loyens & Loeff, The Netherlands

Moderator:

Herman Bouma
Buchanan Ingersoll & Rooney PC, U.S.A

Tax Treatment of Loan Guarantees: A Multijurisdictional Perspective takes place on October 22nd 2010, from 10:30 am - 12:00 pm, U.S Eastern Standard Time. To register for this webinar and obtain further information about CLE and CPE credits, go to http://www.mmsend10.com/link.cfm?r=597826919&sid=10918161&m=1126721&u=BNA_TAXP&s=http://www.bnatax.com/loan-guarantees-webinar/?open&cmpid=tmtxac2010 . Register by phone in the U.S. by calling 1 800 372 1033, select menu option 6, then option 1. Register by phone outside the U.S. by calling (+1) 703 341 3500. The per site fee is $249.

To receive automatic, email notification of upcoming BNA webinars that may be of interest to you, go to: http://www.bna.com/emailsignup.htm

About BNA Tax & Accounting Webinars

BNA Tax & Accounting is the foremost source of tax and accounting research, news, practice tools and guidance for tax attorneys, CPAs, corporate tax managers, estate planners and financial accountants. Designed for today's busy practitioners, the webinars offer the same expertise and relevance that are the hallmark of all BNA Tax & Accounting (http://www.bnatax.com) resources. In just 60-90 minutes, practitioners gain in-depth knowledge on a current tax or accounting topic from experts in that area -- and benefit from practical applications that can be put to work immediately. Conference attendees have the opportunity to ask the speakers questions, and may be eligible to earn CLE or CPE credits -- all from the convenience of their own office or conference room.

About the Tax Management International Forum

Leading tax practitioners from up to 16 different countries gather four times a year to provide a comparative discussion on single, key international tax topics. Each Forum member explains how they would deal with the tax issue in question, and their solutions, comments and analysis offer subscribers a detailed view of tax insights in different countries -- thus providing an efficient, practical way to obtain country-specific tax insights.

Media Contact (Outside North America):

John Martinez
+44 (0) 207 847 5822

Media Contact (North America):

Mark Carrington
+1 703 341 5880

# # #

Share article on social media or email:

View article via:

Pdf Print

Contact Author

John Martinez
BNA International
+44 (0)20 7847 5822
Email >
Visit website