Search

Taxation

Taxation is an important component of the securities lending markets. Institutional investors need to be assured that their tax position does not change materially as a result of engaging in lending, and that other principal actors in the value chain need, on occasions, to manufacture dividends and other tax sensitive cash flows back to lenders in a way that does not disadvantage any parties to the transaction including the relevant tax authorities.

Consequently, ISLA is very active through specialist working groups to understand and interpret  how changes to relevant tax law affects our markets. This includes working with relevant tax authorities and specialist law and advisory firms on behalf of the broader membership.

Back to Regulation and Policy

Back

Already a member? Login to your account

Interested in Becoming a Member?

ISLA’s members span the breadth and depth of the securities lending industry, and there are many benefits of joining the Association’s network.

Become a member today