United States - Taxation under Dodd-Frank – Part 2
- United States
- V. Hammer; J. Bush; P. Kunkel
- Derivatives & Financial Instruments, 2011 (Volume 13), No 5
- 13 September 2011
One page of the behemoth Dodd-Frank Wall Street Reform and Consumer Protection Act is devoted to tax, but its tax implications range far beyond that page. This two-part article discusses the tax aspects of seven parts of the new law. The first part, which was published in DFI 4, 2011, dealt with bank capital and liquidity, “living wills”, the Volcker Rule, and banks as dealers in derivatives. This second part deals with securitization, derivatives and executive compensation.