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Guarantees revisited

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Although guarantees are common, the tax treatment of guarantee arrangements can be complex. However, before jumping to the tax analysis, it is first important to understand the nature of the guarantee arrangements and their legal effect. Once the legal nature of the various guarantee relationships are understood, the tax analysis can be applied. However, even then difficulties can emerge in determining the tax effect of guarantee arrangements given the lack of case law, guidance and legislative provisions specific to guarantees.

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