Cost of Capital: 2015 Outlook
More than 1,700 people listened in January as a group of project finance industry veterans talked about the current cost of capital in the tax equity, bank debt, term loan B and project bond marke...
Yield Cos: State Of Play
Yield Cos - State Of Play: A roundtable discussion about yield cos at the Infocast projects & money conference in New Orleans in January Six yield cos have been formed to date by large renewa...
Egypt’s Feed-In Tariff Program: Ready, Set...
Egypt recently released a shortlist of 110 qualified applicants for solar photovoltaic and wind projects for the first regulatory period of its new feed-in tariff scheme...
Community Solar Models and Risks
Community solar projects are emerging as a new asset class, distinct from residential, commercial, industrial and utility-scale projects...
Crowdfunding: Good Way to Raise Capital?
A number of solar and cleantech companies have been raising money through the internet using an approach called crowd-funding. Some are doing this directly...
Falling Oil Prices and Upstream Insolvency Risk
Collapsing oil prices are affecting projects and companies in the oil and gas sector...
An Expanding US P3 Market
A consensus is emerging in Congress that something must be done about crumbling US infrastructure, but consensus remains elusive about how to pay for it...
Current Trends: Industry Chatter
A panel of power industry veterans had a wide-ranging discussion in New Orleans at the Infocast projects & money conference in January about the impact of falling oil prices on the US power se...
Environmental Update
Environmental Update The US Environmental Protection Agency missed a January 2015 deadline to finalize a rule to control carbon dioxide emissions from new power plants...
Offshore Investment Funds
OFFSHORE INVESTMENT FUNDS are up in arms over an internal memo the Internal Revenue Service released in January...
Treasury Cash Grant
TREASURY CASH GRANT litigation has started moving...
A Master Limited Partnership
A MASTER LIMITED PARTNERSHIP set up to own solar and wind projects postponed a public offering in early February. The company said it will operate for now using private capital...
More CREBs
MORE CREBS may be issued. CREBs are a form of tax-exempt bond on which the lenders receive tax credits from the federal government in place of interest. The tax credits must be reported as income...
Network Upgrade
NETWORK UPGRADE payments had to be reported as income by utilities, the IRS said. A municipal utility needed more electricity to supply local residents. Transmission was a problem...
Solar Tax Credits
SOLAR TAX CREDITS can be claimed on special membranes put on roofs underneath solar panels, but only on the incremental cost above what replacing the roof would cost, the IRS said...
A Mining Company
A MINING COMPANY leased rather than sold its interest in a mine to a third party, the IRS decided on audit. The decision affects how much and when income must be reported from the transaction...
Successor Liability
SUCCESSOR LIABILITY can be a problem in acquisitions, but not in this case...
The Chilean Government
THE CHILEAN GOVERNMENT wants to stop signing new tax stability contracts with foreign investors...
State Tax Rates
STATE TAX RATES are lower this year for corporations in seven states and the District of Columbia. Arizona reduced its corporate income tax rate from 6.5% in 2014 to 6.0% in 2015...
Buildings
BUILDINGS can be in service before they open for business, a federal district said in late January...
An Earnings Repatriation
AN EARNINGS REPATRIATION strategy has come under fire. The United States taxes US corporations on worldwide income, but foreign corporations are taxed only on income from US sources...
Waste Heat Engines
WASTE HEAT engines moved closer to qualifying for US tax credits...
Foreign Investors
FOREIGN INVESTORS in the United States are hoping for modest relief from US taxes, perhaps as part of a bill to provide funding for US highway projects...
California
CALIFORNIA may have to pay refunds to passive investors in limited liability companies that own projects in California after a state superior court judge held in November that such investors are n...
Michigan
A MICHIGAN court said in December that sales taxes must be paid on electricity sold to telephone companies.
New Jersey
New Jersey cannot require power companies to add back some taxes paid to other states when calculating their New Jersey incomes, the state tax court said in December...
Abandonment loss
An abandonment loss can be claimed on a power plant that was shut down, but not until an arbitration against the manufacturer and pending insurance claims have been resolved...
Minor memos
US generating capacity increased by 15,500 megawatts in 2014, bringing total US capacity to 1,104,459 megawatts, according to SNL Financial...