Volume 2, Issue 4
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 Q4 2019.
We discuss:
- Section 871(m) Phase-In Extended through 2022
- Select Section 871(m) Regulations Finalized
- Backup Withholding Notices to Payers Redesigned to Provide More Information
- Update on Section 385 Regulations: Changes to Certain Documentation Requirements and the Per-se Funding Rules
- IRS Issues Final and New Proposed Regulations on Base Erosion and Anti-Abuse Tax
- Warren Wealth Tax Proposal
- Final Nonresident Alien Withholding Regulations Offer Clarification and Certain Relief to Withholding Agents
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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.
