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U.S. Treasury and OECD Lay Groundwork for Selling Clean Energy Tax Credits | Jones Day - Vimarsana News

U.S. Treasury and OECD Lay Groundwork for Selling Clean Energy Tax Credits | Jones Day

Published: July 26, 2023

In Short - The Situation: With the Inflation Reduction Act of 2022 (the "IRA"), Congress created new tax credits and expanded several others to encourage U.S. taxpayers...

Source: jdsupra.com
Related Topics:
United StatesProposed RegulationsInternal Revenue CodeTransferable TaxMarketable Transferable Tax CreditsMarketable Transferable TaxNon Marketable Transferable Tax CreditsPillar Two
OECD Pillar Talk: Pillar Two looming; Pillar One one step closer | Allen & Overy LLP - Vimarsana News

OECD Pillar Talk: Pillar Two looming; Pillar One one step closer | Allen & Overy LLP

Published: July 21, 2023

European summer might well be in full swing, but that has not stopped the OECD from pushing ahead with the implementation of its Two-Pillar reforms to international taxation. (For...

Source: jdsupra.com
Related Topics:
David BradburyAllen OveryPillar One In CongressInclusive Framework On Base ErosionBase ErosionProfit ShiftingInclusive FrameworkOutcome StatementPillar TwoPillar OneTax TalkDomestic BusinessAgreed AdministrativeAgreed Administrative GuidanceAdministrative GuidanceTransferable TaxInflation Reduction ActRefundable TaxMarketable Transferable Tax CreditsSubstance Based Income ExclusionQualified Domestic Minimum Top Up TaxesUndertaxed Payments RuleIncome Inclusion RulePricing Guidelines