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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This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.