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Volume 4, Issue 3

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 Q3 2021.

We discuss:

  • Renaissance Settles “Basket Option” Case
  • Reconciliation and REITs
  • IRA Investment Restrictions in Proposed Legislation—No More Private Placements in IRAs?
  • Singapore Considering Wealth Tax but Consults the Wealthy First
  • What’s New? – IRS Releases Revised Forms W-8
  • Notice 2021-51: Further Delay of Withholding Regulations Under Section 1446(f)
  • Capital Markets Highlights in IRS Priority Guidance Plan
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