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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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.