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Volume 2, 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 2019.

We discuss:

  • Tax Consequences of Negative Interest Rates  
  • McKelvey Denied Cert 
  • Proposed Financial Transactions Tax Favors Market Stability Over Liquidity
  • Ruling Applies Publicly Offered Exception to Preferential Dividend Rule to Subsidiary of Publicly Offered REIT
  • Proposed Regulations on Distribution of Property Withdrawn 
  • Notice 2019-39 – Guidance for Current Refunding of Targeted Tax-Exempt Bonds 
  • IRS Issues Proposed Regulations Regarding Withholding Under Section 1446(f)
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