Quarterly Capital Markets Tax – Tax

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United States: Quarterly Capital Markets Tax

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Volume 4, number 2

Mayer brown Quarterly Capital Markets Taxprovides US federal tax information and information related to capital markets. In this issue of CMTQ, we are looking at the second quarter of 2021.

We are talking:

  • Tax Considerations for ESG Linked Notes
  • Implications of the potential repeal of Section 199A for REITs
  • Biden Administration Releases Green Paper: Treatment of Capital Gains
  • TAM 202121009: Capitalize payments to buy a debt security
  • Global minimum tax
  • LB&I Adds Campaign on Non-U.S. Lenders
  • Latest development in the Basket Option Tax Court case
  • Another Cum-Ex development

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This article by Mayer Brown provides information and commentary on legal issues and developments of interest. The foregoing does not constitute a complete treatment of the matter at hand and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action on the matters discussed in this document.

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