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The Construction Advantage – Issue 5

In our fifth issue of The Construction Advantage, we discuss some potential federal tax legislation, the time of accrual for a statute of limitation on an indemnity obligation, and a payment bond case recently decided by a...more

Tax Ruling Offers Welcome Clarification on Spanish Regime for Qualifying Bond Offerings

New tax ruling addresses controversial aspects of the Spanish tax regime applicable to qualifying bond offerings. The Spanish Tax Authorities recently published Binding Tax Ruling V3670-13 (the Ruling), which...more

House Ways and Means Proposals for Financial Products Tax Reform

On January 24, 2013, the House Committee on Ways & Means released a discussion draft of legislative provisions (the “Draft” or the “Proposal”) that would make fundamental changes in the taxation of certain financial products....more

Tax Reform – The Next Installment: Reforming the Taxation of Financial Instruments

After the fiscal cliff deal failed to include a framework for comprehensive tax reform, many in Washington predicted that the momentum for tax reform would wither away. Although Congress has many important issues on its...more

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