FacultyFaculty/Author Profile
Viva Hammer

Viva Hammer

Joint Committee on Taxation
Legislation Counsel
Washington, DC, USA


Background

Viva Hammer is a leader in the taxation of financial products, currently at the Joint Committee on Taxation.

Professional and Industry Experience 

Prior to joining JCT, Viva was a partner at both a major accounting firm and law firm.  She represented in controversy with the IRS,  obtaining favorable outcomes from audits up through appeals, preparing for mediation and post-mediation leading to litigation.

Viva spent several years in the Office of Tax Policy at the U.S. Department of Treasury, most recently as Associate Tax Legislative Counsel. While at Treasury, she was instrumental in the publication of landmark regulations governing swaps, hedging transactions, and book-tax conformity for dealers in securities.  She also oversaw release of guidance relating to Contingent Convertibles, FELINE PRIDES, credit card fees, credit derivatives, foreign currency transactions, WHFITs and the bank treatment of nonperforming loans.

Publications and Speaking Engagements

has published over 40 articles in journals including Tax Notes, Alpha Magazine, IBFD’s International Bulletin and Derivatives and Financial Instruments, Journal of Financial Institutions, and Practicing Law Institute.

Viva has spoken for the Leonard N. Stern School of Business, New York University, American Bar Association, the Federal Bar Association, Practicing Law Institute, Tax Executive Institute, the DC Bar, Wall Street Tax Association, the Tax Coalition, Association of Financial Professionals, Association of Financial Professionals, Financial Research Associates, Strafford, Foundation for Accounting Education, and Opalesque.

Other Activities

At Treasury, Viva participated in the President’s Working Group on Derivatives Oversight and Implementation.  Since 1999, she has been in the Editorial Board of Derivatives and Financial Instruments Journal of the IBFD.  In 1997, she served as Chair of the U.S. Council for International Business’ Committee on the Tax Implications of the European Monetary Union.

Viva Hammer is associated with the following items:
CHB Chapters  CHB Chapters Modernization of Derivatives Tax Act of 2016 (November 7, 2016) - Taxation of Financial Products and Transactions 2017, Wednesday, January 18, 2017
Web Segment  Web Segment Mark-to-Market for Derivatives - Taxation of Financial Products and Transactions 2017, Monday, January 23, 2017
MP3 Audio  MP3 Audio Mark-to-Market for Derivatives - Mark-to-Market for Derivatives, Monday, January 23, 2017
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Mark-to-Market for Derivatives - Mark-to-Market for Derivatives, Monday, January 23, 2017
On-Demand Web Programs  On-Demand Web Programs Taxation of Financial Products and Transactions 2017, Tuesday, January 24, 2017, New York, NY
Treatise Chapters  Treatise Chapters Section 1256 and Foreign Currency Derivatives: 30 Years of Uncertainty - The Corporate Tax Practice Series, Wednesday, February 08, 2017
The Taxation of Dodd-Frank - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Taxation of High-Yield Debt—Beware the End of the Reprieve - The Corporate Tax Practice Series, Wednesday, February 08, 2017
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