At the International Tax Institute in New York in April 2017, Viva Hammer and others talked about the destination-based cash flow tax and the problem of branches and subsidiaries 2017-4-13 Branches and Subsidiaries DBCFT

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

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

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>

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

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

• 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

Viva Hammer comments in Reuter’s discussion of Dave Camp’s financial products derivatives reform. Read more here

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

House Ways and Means Committee Chair Dave Camp releases Discussion Draft on Derivatives including a comprehensive mark to market regime and Viva Hammer comments on it Camp Derivatives Discussion Draft 2013-1 ABA