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Viva Hammer on Dodd-Frank quoted by Tax Notes Today

August 11, 2010 by admin Leave a Comment

“The House derivatives bill has new loopholes
that eat the rules, according to Viva Hammer of
Crowell & Moring LLP, who spoke at the recent
New York State Society of CPAs conference on
taxation of financial instruments and transactions…

“Nor is the clearing requirement what it seems,
according to Hammer. Clearing need not be on an
exchange. It could be on an alternative swaps
execution facility.”

Tax Notes Today, February 1, 2010

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