On October 2, 2023, Davis Polk partner Lucy Farr will be among the speakers at International Fiscal Association USA’s YIN webinar, “Use of Contingent Debt Instruments in Cross Border Transactions.” This panel will discuss the tax issues related to the use of contingent debt instruments in cross-border transactions, including (i) exploring the different definitions of contingent debt, (ii) issues in connection with the portfolio interest exception, (iii) FIRPTA considerations, and (iv) the treatment of contingent debt under U.S. tax treaties.

For more information, please visit the event website.