Participating in an American Bar Association panel in September 2012 in Boston, Viva Hammer and other drafters of the notional principal contract rules debated their meaning and future, as reported in Tax Notes Today Sept. 17, 2012 2012-9-14 ABA NPC panel 2012-9-14 ABA NPC

Viva Hammer led a panel on the central questions of bank definition in a post Dodd-Frank world 2012-5 ABA Bank Defn

Viva Hammer and colleagues at the PLI Financial Products conference in New York on January 17, 2012 examined the history and debated the taxation of contingent convertible securities, also known as CoCos.  2012-2 PLI CoCos

IRS’ new approach to 475 valuations commented on by Viva Hammer 2011-4-MTM-475

Congress prepares for a hearing on the taxation of financial products and Viva Hammer urges members to have courage and make the right policy decisions. 2011-12-06 Bloomberg Fin Products Hearing

Viva Hammer lead’s a webinar on the new tax regulations under section 1256 treating credit default swaps (CDS) as notional principal contracts (NPCs) 2011-10-6 CDS webinar

Read Viva’s comments here

Viva Hammer discusses the tax treatment of CoCos under Basel III and Dodd-Frank.

Learn more here2011-5 IBFD CoCos

Viva Hammer quoted in the International Tax Journal on Australia’s Carbon Tax.

Read more here: International Tax Review – Aust Carbon

Read Viva’s comments here: Regs Address Derivatives