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April 26, 2019

Taxpayers hope the IRS will make it easier for firms to spin off R&D-intensive businesses.

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A look at the UK's new non-resident capital gains tax.

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SFIG’s Tax Committee has submitted a letter to the IRS requesting administrative relief for debt holders, including securitization vehicles, when LIBOR is replaced.  We discussed some of the potential adverse tax consequences of LIBOR's phase-out in a previous BrassTax issue.

Cadwalader tax partners Jason Schwartz and Gary Silverstein were co-authors on the SFIG letter.

On April 17, the IRS issued a second set of proposed regulations on opportunity zones, a topic we discussed in a previous BrassTax issue. Stay tuned for future coverage on the answers the new proposed regulations provide.

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Linda Z. Swartz
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Jon Brose
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Andrew Carlon
T. +1 212 504 6378

Mark P. Howe
T. +1 202 862 2236

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