Capital Markets Tax Quarterly

Volume 4, Issue 2

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 Q2 2021.

We discuss:

• Tax Considerations for ESG Linked Notes
• Implications of Potential Section 199A Repeal for REITs
• Biden Administration Releases Green Book: Treatment of Capital Gains
• TAM 202121009: Capitalizing Payments to Purchase a Debt Instrument
• Global Minimum Tax
• LB&I Adds Campaign on Non-U.S. Lenders
• Latest Development in Basket Option Tax Court Case
• Another Cum-Ex Development