6th Annual IBA Tax Conference
January 30, 2017
On January 30, 2017, Cleary Gottlieb partner Erika W. Nijenhuis was a panelist on the “Financial Institutions Panel” at the International Bar Association’s 6th Annual IBA Tax Conference on Current International Tax Issues in Cross-Border Corporate Finance and Capital Markets.
Erika discussed the following topics:
- U.S. tax issues with respect to Basel capital requirements: AT1, AT2 and TLAC securities
- U.S. tax reform
- Cross-border dividend trades, including U.S. section 871(m) and 305(c) rules