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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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.
