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Thailand transfer pricing rules for secondary adjustments

Paul Ashburn and Amit Bhalla of HLB Thailand overview Thailandโ€™s gradual overhaul of its transfer pricing rules, as the concept of secondary adjustments takes shape in the jurisdiction.
Thailand Revenue Department Revenue Department On Income Tax No Revenue Department Pricing Guidelines For Multinational Enterprises Transfer Pricing Guidelines Multinational Enterprises

IRS Energy Community Bonus Production Tax Credit and Investment Tax Credit

Internal Revenue Service Notice 2023-29ย for qualifying for the energy community bonus production tax credit, rate and investment tax credit under the Inflation Reduction Act, IRS energy community bonus credit requirements taxpayers satisfy to qualify as energy community project
Interagency Working Group On Coal Census Bureau Revenue Service Internal Revenue Service Inflation Reduction Act Revenue Code

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