Volume 2, Issue 1
Mayer Brown’s Capital Markets Tax Quarterly provides capital markets-related US federal tax news and insights. In this issue of CMTQ, we look at Q1 2019.
We discuss:
- Legislative Proposals on Share Buybacks
- Estate of McKelvey Files Writ of Certiorari
- House Democrats Propose Legislation That Would Change Swap Sourcing Rules
- Final Regulations on RIC Income Test
- TAM 201902030 - Determination of Functional Currency for Foreign Currency Exchange Gain or Loss in Partnership Context
- Final FATCA Regulations on Sponsoring Entities
- FATCA FAQs: Some Penalty Relief for Dividend Equivalents Withholding and Reporting in a Subsequent Year
- Oral Arguments Heard in SIH Partners – Validity of Code Section 956 Regulations
