The hybrid instruments generically known as unit securities were a favourite of many public companies during the past decade. Thomas Humphreys, Remmelt Reigersman, and Jared Goldberger of Morrison & Foerster look at IRS guidance.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.