Notice 2020-41 gives renewable energy developers more time to complete projects and eases technical requirements of the 3 ½ month rule.
Key Points:
..Developers who started construction in 2016 or 2017 now have five years...more
A favorable outcome for wind and other renewable projects, but solar and storage are left out.
Key Points:
..Qualifying wind projects on which construction begins after December 31, 2019 and before January 1, 2021 will...more
Section 956 final regulations confirm those eligible for territorial dividend exemption can benefit from foreign guarantee and collateral support without incurring US tax.
On May 23, 2019, the US Treasury and Internal...more