Some project developers in the United States have been trying to reorganize recently as “master limited partnerships” in an effort to create more value in their companies.

Owners of some US power plants — called “qualifying facilities” or “QFs” — will have to make rate filings with the federal government under new rules issued by the Federal Energy Regulatory Commis...

The Federal Energy Regulatory Commission proposed in mid-January to remove the obligation of US utilities to purchase electricity from “qualifying facilities” in four key regions of the country ...

A new mantra can be heard these days in California: renewable energy is good, and more renewable energy is better ...

Mexico has taken the first step toward providing incentives to use renewable energy...

The new year got off to a quick start for the US private toll road market.

Intercreditor arrangements have always been a feature of secured lending and structured finance, but the relationships and accommodations among lenders have become more important with the growing ...

Companies planning to import liquefied natural gas into the United States should consider in advance the various US corporate, legal and regulatory risks and liabilities that may arise in connection ...

Seven northeastern states have taken a major step toward constructing the largest greenhouse gas emissions control program in the United States.

Wind developers have been helped by two favorable tax rulings.

Project developers must apply to the Internal Revenue Service by October 2 to claim two new federal tax credits for “advanced” coal-fired power plants and gasification projects ...

Projects on Indian reservations may find it less attractive to use lease financing after two private letter rulings ...

US Power companies complain that proposed IRS regulations would deny them a special tax break for domestic manufacturing in cases where a power plant is owned by two or more companies through a ...

Synfuel and landfill gas producers are fretting about whether high oil prices will cause federal tax credits for their projects to phase out ...

Out-of-state lenders financing equipment in North Carolina must pay an annual tax on the face value of the loan, an appeals court said ...

Corporate tax shelter reporting triggers have changed. IRS regulations contain a list of six factors that the agency believes are possible signs that a transaction is a corporate tax shelter...

Property taxes do not have to be paid in Arizona on certain utility property whose cost is reimbursed by customers.

Connecticut is considering whether to impose a “windfall profits” tax on power companies.

Related parties cannot deduct interest on cross-border inter-company debt until the interest is actually paid, a US appeals court confirmed in February...

A “loan" of equipment was a “sale” for state sales tax purposes. Two coffee companies lend coffee grinding and brewing equipment to customers who buy their coffee beans and other products...

Luxembourg is under pressure from the European Union to do more ...

US multinational corporations with European subsidiaries may have trouble claiming some foreign credits in the United States after a decision by the European Court of Justice in the Marks & Spencer case.

Two class action suits have been filed in the US courts to force the IRS to refund the 3% excise tax that the federal government collects on long-distance telephone calls.