Tax Select, Houston, October 1996
Ways and Means Republicans Want Broad Tax CodeChanges That Won’t Come Easily
In Houston, at the American Bar Association, Viva Hammer gave the luncheon speech about tax reform, the approaches of the President and the Committee on Ways and Means, 871(m), insurance companies, and the use of derivatives in hedging the gap between assets and liabilities, and capital asset hedging under mark to market. Bloomberg’s report on the speech can be found here: Bloomberg ABA 2015-1
Reproduced with permission from Daily Tax Report, 21 DTR G-10 (Feb. 2, 2015). Copyright 2015 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com
Tax Code Section 871(m) Needs Reworking In Any Tax Overhaul, JCT Lawyer Says
At the PLI panel in New York in January, Viva Hammer of the Joint Committee on Taxation discusses 871(m) and cross border derivatives. The press release can be found here: 2015-1 PLI 871m Bloomberg
Reproduced with permission from Daily Tax Report 06 DTR G-9 (Jan. 9, 2015). Copyright 2015 by The Bureau of National Affairs, Inc. (800-372-1033) <http://www.bna.com
Cardin Introduces a Comprehensive, Progressive, Pro-Growth Approach to Tax Reform
On December 12th, 2014, Viva reviewed Senator Cardin’s Progressive Consumption Tax, at the Practicing Law Institute in Los Angeles and outlines some of the major challenges introducing a GST or VAT into the US. The press realize can be found here 2014-12 PLI TNT GST and more details of which can be found here
Viva Quoted on Panel on 871(m) and cross border derivatives.
Tax Analysts quotes Viva speaking at a Practising Law Institute panel on 871(m) and cross border derivatives.
Read the press release 2015-1 PLI 871(m) TNT
Slides from the panel located here
Hedge fund industry yet to lobby on challenging tax reform
On March 20, 2013 Hedge Fund Weekly quotes Viva Hammer on the effect of Chairman Camp’s derivatives proposal on hedge funds
Read Viva’s comments here
Viva Hammer comments in Reuter’s discussion of Dave Camp’s financial products derivatives reform
Camp Plan Rewrites Derivatives Taxes With Mark-To-Market
Bloomberg quotes Viva Hammer on Dave Camp’s financial products derivatives discussion draft as part of the Committee’s broader effort on comprehensive tax reform.
You can read Viva’s comments here
Camp’s Bold Blueprint Leads The Way for Tax Reform
Chair Dave Camp’s Derivatives Discussion Draft ignites some media interest and Viva Hammer is quoted on the issues of sourcing of income and other matters. Read Viva’s comments here: Tax Reform 2013-2-20
House Ways and Means Committee Chair Dave Camp releases Discussion Draft on Derivatives including a comprehensive mark to market regime
Viva Hammer comments on Camp Derivatives Discussion Draft 2013-1 ABA