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Thomas A. Humphreys
Partner
New York
, (212) 468-8006
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Tom
Education
University of California, Los Angeles (A.B., 1974)
;
University of California, Hastings College of the Law (J.D., 1977)
;
New York University School of Law (LL.M., 1979)
Practices
Federal Tax
Capital Markets
Federal Tax Controversy
Bar Admissions
California
New York
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FATCA Registration Begins
8/21/2013
Federal Tax
Client Alert
MoFo Tax Talk
Volume 6, Issue 2
7/22/2013
Capital Markets
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New Products
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Newsletter
IRS Delays FATCA Implementation
7/12/2013
Federal Tax
Client Alert
MoFo Tax Talk
Volume 6, Issue 1
4/30/2013
Capital Markets
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Federal Tax
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New Products
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Newsletter
A European Financial Transaction Tax
3/15/2013
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Capital Markets
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Financial Institutions | Europe
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Financial Transactions
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Financial Transactions | Europe
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Taxation | Europe
Client Alert
Moving from the Academic to the Legislative: House Ways & Means Committee Proposal Would Require Mark to Market for Derivatives and Modify Certain Other Tax Rules Applicable to Financial Instruments
2/19/2013
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Tax Update – Tax Treatment of Financial Instruments
2/12/2013
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Financial Institutions + Financial Services
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Tax Controversies + Litigation
Multimedia
After Months of Anticipation, Final FATCA Regulations Released
1/29/2013
Federal Tax
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Taxation | Europe
Client Alert
MoFo Tax Talk Volume 5, Issue 4
1/25/2013
Capital Markets
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Covered Bonds
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A Capital Question: How will banks address more stringent capital requirements?
1/22/2013
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Multimedia
American Taxpayer Relief Act of 2012 Finally Settles Individual Federal Income Tax Rates for 2013 and Beyond
1/3/2013
Federal Tax
Client Alert
MoFo Tax Talk
Volume 5, Issue 3
10/17/2012
Capital Markets
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Federal Tax
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Newsletter
No Waiting – FFIs Should Act Now to Prepare for FATCA
International Tax Review
9/2012
Federal Tax
© This article was first published in the September 2012 issue of International Tax Review; www.itrpremium.com
Treasury Releases FATCA Intergovernmental Model Agreements
8/7/2012
Federal Tax
Client Alert
MoFo Tax Talk
Volume 5, Issue 2
7/9/2012
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U.S. Treasury and Japan/Switzerland Announce They Will Negotiate Toward a Third Way for FATCA Compliance
6/25/2012
Federal Tax
Client Alert
2011 Report of Foreign Bank and Financial Accounts ("FBAR") Due June 30
6/13/2012
Corporate
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Client Alert
MoFo Tax Talk
Volume 5, Issue 1
5/3/2012
Capital Markets
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Capital Markets Multi-Jurisdictional Guide 2012/13: Hybrid Securities Chapter
Practical Law Company
May 2012
Banking + Financial Services
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Capital Markets
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Debt Offerings + 144A Offerings
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Article
© This article was first published in the Capital Markets multi-jurisdictional guide 2012/13 and is reproduced with the permission of the publisher, Practical Law Company.
International Briefings: Guidance on Registered Bonds
International Financial Law Review
April 2012
Banking + Financial Services
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Capital Markets
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Federal Tax
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Financial Institutions + Financial Services
Article
Reprinted with permission.
IRS Issues Guidance on Registered Bonds Days Before Repeal of Bearer Bond Exception
3/9/2012
Federal Tax
Client Alert
Are You Ready for March 18, 2012—a Key Date in the U.S. Taxation of Cross-Border Financing Transactions
3/2/2012
Federal Tax
Client Alert
Treasury Publishes Highly Anticipated “Withholdable Payment” FATCA Regulations and Outlines International Cooperation Alternative
2/14/2012
Federal Tax
Client Alert
MoFo Tax Talk
Volume 4, Issue 4
2/2/2012
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Client Alert
International Briefings: Countdown to March 18, 2012
International Financial Law Review
December/January 2012
12/2011
Banking + Financial Services
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Capital Markets
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Federal Tax
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Financial Institutions + Financial Services
Article
Reprinted with permission.
MoFo Tax Talk
Volume 4, Issue 3
10/21/2011
Banking + Financial Services
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Capital Markets
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Derivatives + Commodities
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Federal Tax
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Financial Institutions + Financial Services
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Newsletter
EU Proposed Financial Transaction Tax – Fortune or Folly?
10/12/2011
Banking + Financial Services
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Capital Markets
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Federal Tax
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Financial Institutions | Europe
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IRS Announces Phased Implementation of FATCA
International Tax Review
September 2011
Federal Tax
Article
IRS Publishes Proposed Regulations on Swaps and Notional Principal Contracts
9/21/2011
Banking + Financial Services
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New Tax Rules for Transfer and Assignment of Derivative Contracts
International Briefings
9/2011
Capital Markets
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Federal Tax
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Structured Products
Article
Reprinted with permission.
UK Treatment of Capital Instruments Under Basel III - A Taxing Issue
8/5/2011
Banking + Financial Services
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Capital Markets
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Federal Tax
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Financial Institutions | Europe
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Client Alert
Structured Thoughts:
News for the financial services community
Volume 2, Issue 11
8/2/2011
Banking + Financial Services
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Broker-Dealer Compliance + Regulation
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Capital Markets
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MoFo Tax Talk
Volume 4, Issue 2
7/22/2011
Capital Markets
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IRS Announces Phased Implementation of FATCA
7/19/2011
Federal Tax
Client Alert
US Chapter: Remarketing of Unit Securities and IRS Guidance
International Tax Review: Capital Markets Handbook
7/2011
Capital Markets
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Federal Tax
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New Products
Article
Reprinted with permission.
International Briefings: Withholding on ADR fees
International Financial Law Review
6/2011
Capital Markets
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Federal Tax
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Global Offerings
Article
Reprinted with permission
Mortgage REITs Poised to Benefit from Role in Emerging Housing Finance Market
5/31/2011
Capital Markets
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Federal Tax
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Financial Institutions + Financial Services
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REITs
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Structured Finance + Securitization
Client Alert
Is It Too Early For CoCos?
The Banker
5/2011
Article
Reprinted with permission
IRS Issues Follow-Up Guidance on FATCA Reporting and Withholding Requirements
4/20/2011
Capital Markets
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Federal Tax
Client Alert
MoFo Tax Talk
Volume 4, Issue 1
4/18/2011
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IRS Provides 70% Safe Harbor For Deducting Success-Fees in Connection With Capital Restructurings and Acquisitions or Reorganizations
4/11/2011
Federal Tax
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Mergers + Acquisitions
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Tax Advice Regarding M+A + Other Corporate Transactions
Client Alert
International Briefings: Knock-Out Option Treated as Direct Ownership of Underlying
International Financial Law Review
3/2011
Capital Markets
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Federal Tax
Article
Reprinted with permission
MoFo Tax Talk
Volume 3, Issue 4
1/18/2011
Capital Markets
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Derivatives + Commodities
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Financial Institutions + Financial Services
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Liability Management
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New REIT Safe Harbor with Respect to Certain Modifications of Troubled Mortgage Loans
1/6/2011
Capital Markets
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Real Estate
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REITs
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Structured Finance + Securitization
Client Alert
New IRS Information Reporting Obligations for Corporate Actions Affecting Tax Basis Become Effective
1/5/2011
Federal Tax
Client Alert
President Obama Signs 2010 Tax Relief Act
12/17/2010
Capital Markets
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Corporate
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Federal Tax
Client Alert
Reid—McConnell Job Creation Act Provides 100 Percent "Bonus Depreciation", Dubbed the Largest Temporary Investment Incentive in U.S. History
12/13/2010
Corporate
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Federal Tax
Client Alert
International Briefings: ISDA 2010 HIRE Act Protocols
International Financial Law Review
12/2010
Capital Markets
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Derivatives + Commodities
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Federal Tax
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Financial Institutions + Financial Services
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Structured Products
Article
Reprinted with permission
IRS Characterizes Unique "Knock-Out" Option Contract as Direct Ownership of Underlying Property
11/15/2010
Derivatives + Commodities
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Federal Tax
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Structured Products
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Taxation of Structured Instruments
Client Alert
MoFo Tax Talk
Volume 3, Issue 3
10/13/2010
Capital Markets
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Derivatives + Commodities
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Federal Tax
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Financial Institutions + Financial Services
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New Products
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