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Volume 2, Issue 1

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 Q1 2019.

We discuss:

  • Legislative Proposals on Share Buybacks
  • Estate of McKelvey Files Writ of Certiorari
  • House Democrats Propose Legislation That Would Change Swap Sourcing Rules
  • Final Regulations on RIC Income Test
  • TAM 201902030 - Determination of Functional Currency for Foreign Currency Exchange Gain or Loss in Partnership Context
  • Final FATCA Regulations on Sponsoring Entities
  • FATCA FAQs: Some Penalty Relief for Dividend Equivalents Withholding and Reporting in a Subsequent Year
  • Oral Arguments Heard in SIH Partners – Validity of Code Section 956 Regulations
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