Volume 2, Issue 4

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 Q4 2019.

We discuss:

  • Section 871(m) Phase-In Extended through 2022
  • Select Section 871(m) Regulations Finalized
  • Backup Withholding Notices to Payers Redesigned to Provide More Information
  • Update on Section 385 Regulations: Changes to Certain Documentation Requirements and the Per-se Funding Rules
  • IRS Issues Final and New Proposed Regulations on Base Erosion and Anti-Abuse Tax
  • Warren Wealth Tax Proposal
  • Final Nonresident Alien Withholding Regulations Offer Clarification and Certain Relief to Withholding Agents