Capital Markets Tax Quarterly

Volume 4, Issue 3

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 Q3 2021.

We discuss:

• Renaissance Settles “Basket Option” Case
• Reconciliation and REITs
• IRA Investment Restrictions in Proposed Legislation—No More Private Placements in IRAs?
• Singapore Considering Wealth Tax but Consults the Wealthy First
• What’s New? – IRS Releases Revised Forms W-8
• Notice 2021-51: Further Delay of Withholding Regulations Under Section 1446(f)
• Capital Markets Highlights in IRS Priority Guidance Plan