Searching Content indexed under Financial Services by Mark Leeds ordered by Published Date Descending.
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IRS Issues Proposed Regulations Implementing Base Erosion Anti-Abuse Tax (BEAT) Rules
On December 13, 2018, the US Internal Revenue Service released an initial set of proposed regulations addressing a number of open issues under the Base Erosion Anti-Abuse Tax (BEAT) rules.
United States
28 Jan 2019
Window Of Opportunity: The IRS Issues Initial Guidance On Qualified Opportunity Zone Rules
It is extremely rare that a section of the US Internal Revenue Code of 1986, as amended (the "Code") ...
United States
29 Oct 2018
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 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
FATCA Certifications Delayed And Other Welcomed Guidance Issued
On January 19, 2016, the US Internal Revenue Service issued Notice 2016-08, which announced the intention to amend the Treasury regulations promulgated under chapter 4 of the Internal Revenue Code.
United States
22 Jan 2016
FATCA Transitional Rules Extended
To ease compliance burdens, the Notice provides that the IRS intends to make the pro rata rule for collateral that secures both grandfathered and non-grandfathered obligations optional.
United States
28 Sep 2015
United States
4 Mar 2014
Fractional Taxation: IRS Releases Technical Advice Addressing The 10% Securities Rule Applicable To Foreign Bank Branches
Detailed special rules apply to determine whether, and the extent to which, income from a security is considered attributable to the conduct of a banking, financing, or similar business in the United States by a non-US bank.
United States
1 Jul 2013
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