ONTOLOGY EXPLORER
TEFRA D rule
<https://spec.edmcouncil.org/fibo/ontology/SEC/Securities/NorthAmericanSecurities/USSecuritiesRestrictions/TEFRADRule>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | NamedIndividual |
| type | SecuritiesRegulation |
| label | "TEFRA D rule" |
| definition | "securities regulation that is a U.S. Treasury Regulation section 1.163-5(c)(2)(i)(D), or any successor regulation, established under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), that relates to the classification of debt obligations as either 'bearer' or 'registered' for U.S. tax purposes, applies to most straightforward issues of bearer debt in the Euromarkets, and ensures that an issue of bearer debt satisfied 'reasonable arrangement' requirements" |
| adaptedFrom | "https://www.lexisnexis.co.uk/legal/guidance/us-regulation-of-debt-capital-markets-one-minute-guide" |
| explanatoryNote | "TEFRA D provides for a restricted period of 40 days from the closing date of the issue and requires that certification of non-U.S. beneficial ownership be obtained before definitive securities can be issued or interest paid to security holders." |
| isApplicableIn | UnitedStatesJurisdiction |
この項目への参照
このグラフ内での参照はありません。