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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