Licence or regulatory framework

U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One DerivativesIRC-871M-DELTA1

U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) refers to an institutional financial benchmark and regulatory standard monitored by IRS Notice 2024-44 / Treas. Reg. 1.871-15 (US), currently calibrated at 1.00 (In-Scope Delta-One Threshold) as of October 2026.

Updated 22 October 2026

8 articles

OECD Pillar Two & Global Minimum Tax
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives: Statutory vs. Bilateral Treaty Withholding Tax Rate Matrix (2026) (1.00 In-Scope Delta-One Threshold Benchmark)
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) stands at 1.00 (In-Scope Delta-One Threshold) (Source: IRS Notice 2024-44 / Treas. Reg. 1.871-15, 2026-10-20), governing
Institutional Fund Domiciles & Family Office Regimes
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives: Economic Substance, Minimum AUM & Local Staffing Qualification Rules (1.00 In-Scope Delta-One Threshold Benchmark)
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) stands at 1.00 (In-Scope Delta-One Threshold) (Source: IRS Notice 2024-44 / Treas. Reg. 1.871-15, 2026-10-20), governing
Cross-Border Tax Treaties
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives: QDMTT, IIR & UTPR Effective Tax Rate (ETR) & Top-Up Calculation (1.00 In-Scope Delta-One Threshold Benchmark)
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) stands at 1.00 (In-Scope Delta-One Threshold) (Source: IRS Notice 2024-44 / Treas. Reg. 1.871-15, 2026-10-20), governing
FATCA, CRS & Cross-Border Information Exchange
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives: Limitation on Benefits (LOB), Principal Purpose Test & ATAD 2 Anti-Hybrid Rules (1.00 In-Scope Delta-One Threshold Benchmark)
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) stands at 1.00 (In-Scope Delta-One Threshold) (Source: IRS Notice 2024-44 / Treas. Reg. 1.871-15, 2026-10-20), governing
OECD Pillar Two & Global Minimum Tax
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives: Master-Feeder Architecture, ECI Blockers & IRS Check-the-Box Elections (1.00 In-Scope Delta-One Threshold Benchmark)
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) stands at 1.00 (In-Scope Delta-One Threshold) (Source: IRS Notice 2024-44 / Treas. Reg. 1.871-15, 2026-10-20), governing
Institutional Fund Domiciles & Family Office Regimes
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives: IRS Form W-8BEN-E / W-8EXP Documentation & CRS 2.0 XML Reporting (1.00 In-Scope Delta-One Threshold Benchmark)
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) stands at 1.00 (In-Scope Delta-One Threshold) (Source: IRS Notice 2024-44 / Treas. Reg. 1.871-15, 2026-10-20), governing
Cross-Border Tax Treaties
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives: Sovereign Wealth Fund (IRC § 892) & Pension Fund Treaty Exemptions (1.00 In-Scope Delta-One Threshold Benchmark)
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) stands at 1.00 (In-Scope Delta-One Threshold) (Source: IRS Notice 2024-44 / Treas. Reg. 1.871-15, 2026-10-20), governing
FATCA, CRS & Cross-Border Information Exchange
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives: Withholding Tax Drag (bps) & 10-Year Institutional Return Attribution (1.00 In-Scope Delta-One Threshold Benchmark)
U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives (IRC-871M-DELTA1) stands at 1.00 (In-Scope Delta-One Threshold) (Source: IRS Notice 2024-44 / Treas. Reg. 1.871-15, 2026-10-20), governing

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EU FASTER Directive (Faster and Safer Relief of Excess Withholding Taxes)EU-FASTER-DIRECTIVEEU EU FASTER Directive (Faster and Safer Relief of Excess Withholding Taxes) — 2026 StandardEU-FASTER-DIRECTIVE-STDEU Hong Kong Unified Fund Exemption (UFE) &HK$240M Family Office 0% Profits TaxHK-UFE-FAMILYHK Hong Kong Unified Fund Exemption (UFE) &HK$240M Family Office 0% Profits Tax — 2026 StandardHK-UFE-FAMILY-STDHK Irish Collective Asset-management Vehicle (ICAV) & 15% US-Ireland Treaty WHTIRELAND-ICAV-UCITSIE Irish Collective Asset-management Vehicle (ICAV) & 15% US-Ireland Treaty WHT — 2026 StandardIRELAND-ICAV-UCITS-STDIE

Coverage of U.S. IRC Section 871(m) Dividend Equivalent Withholding on Delta-One Derivatives

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