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United States:
Quarterly capital market tax
August 05, 2021
Mayer Braun
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Volume 4, Issue 2
Mayer Brown’s Capital Markets Tax Quarterly provides capital markets-related news and insights into US federal tax. In this issue of CMTQ, we look at the 2nd quarter of 2021.
We discuss:
- Tax Considerations for ESG Linked Notes
- Effects of a possible repeal of Section 199A for REITs
- Biden government publishes Green Paper: Treatment of Capital Gains
- TAM 202121009: Activation of Payments to Buy a Debt Instrument
- Global minimum tax
- LB&I adds campaign for lenders outside of the US
- Recent development in the basket options finance court case
- Another cum-ex development
To view the full article, please click here.
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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 comprehensive treatment of the subject under discussion and is not intended as legal advice. Readers should seek specific legal advice before taking any action in relation to the matters discussed here.
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