2020年1月31日
Capital Markets Tax Quarterly
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
