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Memorandum of Agreement Internal Revenue Service

A&O Shearman

Tax Guidance on the Transition From Interbank Offered Rates Under OIRA Review

A&O Shearman on

On August 28, 2019, the U.S. Department of Treasury submitted proposed regulations on the tax consequences related to the phased elimination of interbank offered rates (the “Proposed Regulations”) to the Office of Management...more

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