Apr 9, 2020 - KPMG report: Initial impressions of final regulations implementing “anti-hybrid” provisions (sections 245A(e), 267A, and 1503(d))

Apr 7, 2020 - Regulations: Hybrid arrangements (text of final and proposed regulations)

Feb 27, 2020 - Regulations concerning hybrid dividends and payments; OIRA review completed

Dec 17, 2019 - Final regulations pending OIRA review: Hybrid dividends and payments

Apr 7, 2020 - Regulations: Hybrid arrangements (text of final and proposed regulations)

Feb 27, 2020 - Regulations concerning hybrid dividends and payments; OIRA review completed

Dec 17, 2019 - Regulations pending OIRA review: Hybrid dividends and payments

Mar 18, 2019 - Proposed regulations under “anti-hybrid” provisions (includes dual consolidated loss (DCL) rules); hearing cancelled

Mar 7, 2019 - Proposed regulations, “anti-hybrid” provisions (includes DCL rules); hearing scheduled for March 20

Dec 21, 2018 - KPMG report: Initial impressions, proposed regulations implementing “anti-hybrid” provisions of new tax law

Dec 20, 2018 - Proposed regulations on hybrid dividends, payments (text of regulations)

Dec 18, 2018 - Proposed regulations on hybrid dividends, payments provision; OIRA review completed

Nov 13, 2018 - Proposed regulations on hybrid dividends, payments provision pending OIRA review

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