Capital Markets Tax Quarterly

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• Proposed Regulations on Distribution of Property Withdrawn 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)