August 03, 2021
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
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