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LIBOR Phase Out - Tax Implications in the Context of Related-Party Loans

USA - June 8 2022 As market participants evaluate their loan portfolios and implement strategies to transition away from the London Interbank Offered Rate (“LIBOR”)…

John T. Hildy, Anthony D. Pastore, Scott M. Stewart

Capital Markets Tax Quarterly - Volume 4, Issue 4

USA - February 8 2022 When the smoke cleared after the US Senate's failure to advance the Build Back Better Act (the "BBBA"), it finally dawned on CMTQ that the US might be…

Juan F. Lopez Valek, David J. Goett, Jared B. Goldberger, Thomas A. Humphreys, Minju Kim, Amit S. Neuman, Remmelt Reigersman, Stephanie Wood, Brennan W. Young

US IRS Releases Final Regulations Addressing IBOR Transition

USA - January 7 2022 As the IBOR transition continues, business teams have frequently heard from their tax departments and advisors that amending existing contracts to add…

Russell Nance, Brennan W. Young

Capital Markets Tax Quarterly

USA - November 3 2021 The BIT is really a super mark-to-market tax. It would treat a taxpayer’s “tradable” assets as being sold at the end of each taxable year. Any…

Juan F. Lopez Valek, David J. Goett, Jared B. Goldberger, George K. Haines, Thomas A. Humphreys, Amit S. Neuman, Remmelt Reigersman, Stephanie Wood, Brennan W. Young

Capital Markets Tax Quarterly

OECD, USA - August 3 2021 Here at Mayer Brown Capital Markets Tax Quarterly we love to write about US tax legislation that may affect capital markets transactions. In the…

Juan F. Lopez Valek, Alison Appleby, David J. Goett, Thomas A. Humphreys, Amit S. Neuman, Remmelt Reigersman, Stephanie Wood, Xiao Xiao, Brennan W. Young