At the Wall Street Tax Association Spring Seminar in May 2017, Viva Hammer and others discussed the effect of the Border Adjustment Tax (BAT) on financial services 2017-5-17 WSTA Financial services DBCFT
American Bar Association talks about DBCFT in the Ways and Means Blueprint
At the ABA in Washington, D.C. in May 2017 Viva Hammer and others discussed the impact of the House Ways and Means Blueprint and other tax reform proposals ABA May Meeting International Tax Developments 05102017 v6 and also the impact of a destination-based cash flow tax (DBCFT) on financial services, including the experience with VAT, GST ABA Fin Services May Meeting 2017-05-11 v7
Viva Hammer quoted by Bloomberg on Tax Reform
Read more 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
Bloomberg quotes Viva Hammer on 871(m)
At the PLI panel in New York in January, Viva Hammer of the Joint Committee on Taxation discusses 871(m) and cross border derivatives 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>
Tax Notes quotes Viva Hammer on IRS Dodd-Frank swap assignment reg
IRS finalizes regulations clarifying tax consequences of swap assignments resulting from Dodd-Frank and Tax Notes Today quotes Viva Hammer on the rules 2013-11-6 TNT Dodd-Frank assignments
Viva Hammer testifies on Financial Products Tax Reform Discussion Draft
Viva Hammer delivered testimony on the Financial Products Tax Reform Discussion draft before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, on March 20, 2013 VivaHammer Testimony FinProducts.
Her oral testimony can be accessed here
The Street quotes Viva Hammer on NERDs
In an in-depth expose of Bill Erbey, The Street quotes Viva Hammer on non-economic mortgage products and the IRS response to them 2013-10-30 Erbey The Street
Mixed Straddle Regs raise tax reform questions
- New mixed straddle regulations subject to controversy and Viva Hammer links issues to Chairman Camp’s tax reform proposals 2013-8-2 TNT Mixed Straddle Reg
Reuters asks Viva Hammer about Camp’s Derivatives Proposal
Viva Hammer comments in Reuter’s discussion of Dave Camp’s financial products derivatives reform. Read more here
Bloomberg quotes Viva Hammer on financial products reform
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 http://www.bloomberg.com/news/2013-01-24/camp-expands-mark-to-market-tax-treatment-of-derivatives.html