Searching Content indexed under Corporate/Commercial Law by James Barry ordered by Published Date Descending.
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Capital Markets Tax Quarterly
Welcome to Mayer Brown's Capital Markets Tax Quarterly (CMTQ). This is a new publication for Mayer Brown's Tax practice, so let us explain what we're about.
United States
23 Oct 2018
IRS Rules Freddie Mac MBS Restructuring Does Not Trigger Gain Or Loss
Freddie Mac and Fannie Mae will cease issuing PCs and MBSs next year and switch to issuing Uniform Mortgage-Backed Securities ("UMBS") next year
United States
6 Sep 2018
The IRS And Treasury Issue New Anti-Inversion Guidance
Following weeks of anticipation and speculation about administrative guidance on corporate inversions, the Internal Revenue Service ("IRS") and the Treasury Department ("Treasury") released Notice 2014-52 ("Notice") on September 22, 2014, describing new regulations to be issued by the government to curtail inversion transactions.
United States
26 Sep 2014
Proposed Legislation Permits Foreign Shareholders to Own Increased Percentage of Domestic REITs Without Becoming Subject to FIRPTA
On July 30, 2010, the US House of Representatives passed H.R. 5901, the Real Estate Jobs and Investment Act of 2010, by a vote of 402 to 11.
United States
18 Aug 2010
Delaware Court Upholds Use of NOL Rights Plan
The Delaware Chancery Court’s recent decision in "Selectica, Inc. v. Versata Enterprises, Inc." approved the adoption and use of a shareholder rights plan specifically designed to protect a company’s net operating loss carryforwards ("NOLs").
United States
13 Mar 2010
House "Extenders" Provision Contains Modified Information Reporting and Withholding Tax Provisions First Proposed in the Foreign Account Tax Compliance Act of 2009
On December 9, 2009, as part of a package to extend certain expiring tax provisions, the US House of Representatives passed HR 4213 (the House Bill), a bill containing several of the international tax proposals first introduced in the Foreign Account Tax Compliance Act of 2009 (FATCA).
United States
15 Dec 2009
Hedge Funds, Real Estate Funds and Other Investment Funds Face Detrimental Tax Consequences from Proposed US Legislation
On March 2, 2009, Senator Carl Levin reintroduced a bill to the Senate and Representative Lloyd Doggett introduced a companion bill to the House, entitled the “Stop Tax Haven Abuse Act.”
United States
13 Mar 2009
2009 Economic Stimulus Package: Certain Debt Repurchases by Businesses Granted Relief from Tax on Cancellation of Indebtedneses Income
The economic stimulus package, signed into law on February 17, 2009, grants corporations and businesses that repurchase their debt at a discount a right, under certain circumstances, to elect to defer the recognition of their cancellation of indebtedness (COD) income for up to five years.
United States
24 Feb 2009
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