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• W824765204 abstract "This Note examines proposed changes to the U.S. Tax Code that would institute a “mark-to-market” tax accounting system for derivatives. From the perspective of international financial regulation, this change could lead to a reduction in tax arbitrage because it would bring the U.S. tax system into closer harmony with the more global International Financial Reporting Standards (IFRS) regime. Depending on the implementing regulations, investors, companies, and speculators would no longer be able to choose between the mark-tomarket, fair-valuation regime under IFRS 13, a more global standard, and the system created by the U.S. Tax Code and Treasury regulations, which currently only requires mark-to-market tax accounting of derivatives for dealers and lacks a coherent policy for the tax treatment of speculative derivatives. However, this Note goes on to argue that despite the potentially salutary benefits of arbitrage-reducing international regulatory harmonization, mark-tomarket tax accounting would be the wrong choice for non-traded speculative derivatives. The success and administrability of mark-to-market accounting depends on access to fair market values, which do not exist in the absence of a robust secondary trading market. Thus, similarly to persons operating under IFRS 13, persons subject to the U.S. Tax Code and Treasury regulations would have to create valuation systems—either proprietary or according to regulatory guidelines—for their non-traded speculative derivatives. These valuation systems would inherently depend on a mix of objective and subjective factors, which * J.D. Georgetown University Law Center, 2014. The author would like to thank Professor John Brooks for his guidance and encouragement on the first drafts of this Note; Professor Chris Brummer for being Ben Kenobi to a young Padawan on his journey into the Academy; Ted Bilich for reminding me that I came to law school to think deeply about the law and the world; Dawn Bikowski, whose support, trust, and guidance helped me break the bonds of Athenian gravity and ennui-induced inertia; and Stephen Salyer and Tom Mansbach of the Salzburg Global Seminar for helping me see beyond the horizon. Thanks and love to my family and friends, with whom I have been so richly blessed. Finally, a heartfelt thank you to the editors and staff of the Georgetown Journal of International Law for turning my inchoate musings into finer stuff. © 2014, Robert D. Stewart." @default.
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• W824765204 date "2014-06-22" @default.
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• W824765204 title "Missing the Mark on Mark-to-Market: The Arguments against the Camp Plan to Require Mark-to-Market Accounting for Non-Traded Speculative Derivatives" @default.
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