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Searching Content indexed under Finance and Banking by Brennan W. Young ordered by Published Date Descending.
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Capital Markets Tax Quarterly - Volume 2, Issue 2
Q2 2019 started out with a great deal of hope in the world of capital markets taxation.
United States
6 Aug 2019
2
IRS Releases Proposed Anti-Hybrid Regulations
The US Tax Cuts and Jobs Act of 2017 added new sections 245A(e) and 267A to the Code. Section 245A(e) denies the section 245A dividends-received deduction for "hybrid" dividends.
United States
8 Jan 2019
3
High-Level Overview Of The Proposed Regulations On Interest Deduction Limitation Rules
On November 26, 2018, the Department of Treasury and US Internal Revenue Service released proposed regulations that flesh out the new Section 163(j) interest limitation rule
United States
4 Dec 2018
4
IRS Confirms Loan Commitment Fees Are Deductible Business Expenses
The deduction for interest has been under some pressure lately. In particular, the Tax Cuts and Jobs Act (P.L. 115-97) recently amended Section 163(j) of the Internal Revenue Code of 1986 ...
United States
12 Jul 2018
5
Structured And Market-Linked Product News For Inquiring Minds (REVERSEinquiries: Volume 1, Issue 3)
In late May, the Federal Reserve approved the release for comment of proposed amendments to the Volcker Rule. The other four agencies that share in rulemaking authority for the rule ...
Worldwide
21 Jun 2018
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