Publications 3109

Updated Solar Import Tariffs
Wage and Apprentice Requirements
More Trump Executive Orders
Se emiten nuevas leyes para el Sector Eléctrico en México
Reconciliation Update
Reciprocal Tariffs
Mexico Enacts New Laws for the Power Sector
Crystal Ball
Turbulence
Faster Depreciation for Mexican Projects
Practical Steps to Take After Trump Tariffs
Cost Of Capital: 2025 Outlook
Trump Executive Orders
Updated Domestic Content Calculations
Paradigm Shift
Market Forecasts Post-Election
Post-Election Outlook for the US Energy Transition
Mexico Restructures the Electricity Sector
Two Years In: Semiconductor Funding Sources Proliferate
State Restrictions on Foreign Investment in Renewable Energy Projects
PTC Inflation Adjustment
Renewables Under Trump
Texas Broker License Needed to Negotiate Wind Lease
FERC Order 1920 on Transmission: How Big a Deal?
Accelerated Transmission Line Approvals For Priority Projects
California Decarbonization Dilemma
Simpler Domestic Content Calculations
Final Tax Credit Sale Guidance
Forever Chemicals Starting To Affect Project Finance Market
Maxeon Claims Solar Panel Patent Infringement
More Areas Qualify as Energy Communities
Trump and the Renewables Policy Outlook
Current Market Conditions
Cost of Capital: 2024 Outlook
Reformas a Ley de la Industria Eléctrica en México son Declaradas Parcialmente Inconstitucionales
Mexican Power Reforms Partly Unconstitutional
Auxin Challenges Solar Tariff Moratorium
Hydrogen Tax Credit Guidance
Manufacturer tax credits under section 45X
FERC Moves to Break the Interconnection Logjam
New Investment Tax Credit Regulations
Municipal Power Deals
Final Wage and Apprentice Requirements
More Alta Wind Analysis
Purchase Price Allocations
IRS Transferability Guidance
Mexico Redefines Clean Energy
PTC inflation adjustment
Contract manufacturing
Manufacturer tax credits: Section 48C
Domestic content calculations
Environmental update
Sports stadiums and renewable energy
Split-scope battery purchase contracts
Comparing carbon offset credits
LMI bonus credit guidance
Wage and apprentice negotiations
Hydrogen pipeline regulation
Key issues for hydrogen developers
Potential stimulus for carbon capture and clean hydrogen
Tax credit sales
Texas Debates Tilt Toward Gas-Fired Power Plants
Table 2 – Categorization of Applicable Project Components
Domestic Content Bonus Credit
Energy community bonus credit guidance
Texas legislature considers tougher permitting for renewables
Environmental Update
Cryptocurrency Contributions
Applying for Section 48C Tax Credits
Section 45V Tax Credits: Open Issues
LMI Bonus Credits
Make-Whole Provisions and Bankruptcy
New Hurdle for Some European Acquisitions and Tenders
EPA Greenhouse Gas Reduction Fund
Washington Policy Outlook
Cost of Capital: 2023 Outlook
Rising Solar Insurance Premiums and Shrinking Coverage
Transferability: Selling Tax Credits
Stimulus With Bottlenecks
Anti-Circumvention Duties and Solar Panels
IRS Issues Wage and Apprentice Requirements
IRS acknowledges PTC increase
California solar property tax exemption
FEMA power plant proposal
Shared-appreciation loans
Tax equity partnerships and QIOs
Solar anti-circumvention moratorium
Wage and Apprentice Guidance
Environmental Update Oct 2022
US Offshore Wind Lease Issues
Carbon Capture Economics
Recycling and Renewable Energy
Bonus Tax Credits and the Inflation Reduction Act
Hydrogen Tax Credits
Observations of a Former ISO Board Member
Treasury opens a 30-day window for IRA comments
Anti-Circumvention Duty Moratorium
Off To The Races In Europe
Disappointing property tax outcomes
Tax equity partnerships that lose money
Solar tariff moratorium and Customs detentions
Right-side, left-side issues in tax equity deals
New tax credits for semiconductors
Environmental update: August 2022
Bitcoin mining and electricity
Current financing challenges
Battery purchase contracts: Key pitfalls
The evolving energy storage market
The Inflation Reduction Act and DOE loan programs
Embracing hydrogen
Renegotiating PPAs
FERC and PJM tackle bloated interconnection queues
Searching for opportunities in the Inflation Reduction Act
Schumer-Manchin Deal Bolts Forward
Effects Of West Virginia v EPA On Power Sector
2022 PTC inflation adjustment
Climate change disclosures
Tax equity and construction delays
Anti-circumvention duty moratorium
Customs gets tougher on forced labor
Environmental update: June 2022
Ex-Im Bank financing for US manufacturing
Taking stock of community solar
Challenges facing individuals as tax equity investors
Private activity bonds for carbon capture
Carbon capture terms
How hedges have changed since Uri
Project sales still closing despite circumvention risk
Tariffs, inflation and other challenges
Argentina
Peru
Chile
Venezuela
Ecuador
Bolivia
China
The Philippines
Solar panel import duties: contract minefield
Another utility tax equity structure
Replacing LIBOR
Crypto mining opportunities
Customs seizures of solar panels
Solar panel import duties
Environmental update: March 2022
Calculating how much tax equity can be raised
Sophisticated use of political risk insurance
Carbon offsets as a potential source of revenue
The road ahead
Representations and warranties insurance data and claims
Policy outlook for US renewable energy
Cost of capital: 2022 outlook
Effects of the Russian invasion
Minor memos
Cuban Sanctions
Environmental update - June 2001
Environmental update 2021 12
US offshore wind financing update
Solar tax equity structures
Battery purchase contracts
Required Reporting to FINCen
Utility Status in Iowa
Solar Output Forecasts
Solar and Public Utility Property
Partnership Flips and California Property Taxes
Section 1060 and Purchase Price Allocations
Automatic LIBOR Replacement
Sovereign debt crisis disputes
LCFS credit for renewable natural gas
New money and standards for EV charging stations
Infrastructure Bill and transmission
Buying American for infrastructure
Hydrogen funding and tax credits
Current challenges
Cryptocurrency mining for power suppliers
Older Power Plants Under Siege For Air Emissions
How to Avoid Creating a Tax Presence in Other Countries
Minor memos
Domestic manufacturing income
Sales tax planning
Effort to salvage Mexican private power sector advances
FERC and Congress tackle transmission
Environmental update | August 2021
University energy partnerships
Landco structures
N-GEO futures
How banks evaluate energy storage
Interconnection costs: Electricity v. water and sewer
CFIUS 2020 data
Property taxes and projects on federal land
California CCAs and prepaid PPAs
Stalled carbon capture projects
Solar and wind import tariffs
Xinjiang: Blocked solar panels
Utility tax equity partnerships
Summer market survey
Net zero as moonshot
Carbon border adjustments
IRS allows more time to finish construction (1)
Dividends and section 1411 surtax
Wildfire fund contributions
Low renewables investment in opportunity zones
Section 707(b): Related-party electricity sales
2021 PTC inflation adjustments
Biden bulk-power system actions
Canadian carbon capture credits
Hydrogen tax credits
Uighur pressure builds
Infrastructure bill and clean energy
Environmental update | June 2021
Data center sustainability: Beyond PPAs
Inbound US investment structures for renewable energy
States move to price carbon
Virtual supply arrangements for hydrogen production
Reawakening the DOE loan guarantee program
Diagnosing weather-driven financial risk in hedges
Tax equity snapshot
Wyden bill and tax credits
Not that tax equity.
Renewables market data points
California renewables gap
Projected US capacity additions
Storage efficiencies
Solar projects roll off recapture period
Unreliable output forecasts
Carbon border adjustment expected in Europe
COVID bar on cutting state taxes
Pressure builds on Uighur issues
Port backlogs
Environmental Update April 2021
India wants more mines
Hydrogen and Japan
New life for distributed wind
Aggregated PPAs
Hydrogen: The next frontier
Climate-change risks for company leaders
Financing merchant projects after Texas
How much shareholder debt?
Infrastructure plan: Outlook in Congress
Texas wind and solar projects risk new costs
Mexican electricity reforms – off to court
As frustrating as trying to get a COVID vaccine
Pension investments bring new opportunities and some challenges
Corporate PPA outlook
California curtailments increase
US new capacity forecast
Trump bulk-power order stalled
Tax insurance premiums
SK batteries barred
Pension plan ESG investments
Uighur issues in financings
Spiraling shipping costs
Clean energy bill next up
Environmental update
Tapping equity in the London market
COVID-19 and business interruption claims
Partnership flips
New trends in 2021
Expected changes in renewable energy policies
Negotiating hydrogen contracts
Proxy generation PPAs
Cost of capital: 2021 outlook
Tax credits for carbon capture
Presentation: Section 45Q Tax Credits
New obstacles to private power projects in Mexico
Notice 2021-05: IRS Grants Relief for Offshore Wind Projects and Projects on Federal Land
Renewable energy tax credits extended
Renewables trajectory
Public utility property: More IRS rulings
CCAs signing lots of power contracts
IRS tries to simplify LIBOR transition
Defense bill requires company reporting and extends Jones Act
Multiple tariff issues in play
Washington outlook for renewable energy
Environmental update
Investing in renewable fuel projects
Financing California hydrogen projects using LCFS credits
An evolving market in Asia for offshore wind
Financing US offshore wind projects
Mexican rollbacks move to the courts
Post-election analysis
Energy storage hedges
EXIM has work to do at home
Climbing insurance premiums
Emerging opportunities in the hydrogen market
Potential major overhaul of Mexican employment structures
Major water PPPs announced in Mexico
FCPA: Payment to government-controlled investment bank | Norton Rose Fulbright
Utility can deduct contributions to wildfire fund
Hawaii repeals solar tax credit
Solar projects and New York property taxes
Solar projects and “public utility property”
North Carolina takes aim at tax equity deals
Offshore wind lease moratorium
Tariffs: China, solar, steel, aluminum and wind towers | Norton Rose Fulbright
Trump grid order update
China and “unreliable entities”
Environmental update
Powering data centers
Depreciation bonus questions answered
Products for corporate offtakers
How to construct a “ring fence”
Overestimation of solar output
COVID-19 and business interruption claims
FERC opens one door and closes two others
LIBOR end may disrupt emerging market lending
SPACs gain in popularity
Partner guarantees
Valuation issues feature in pipeline dispute
Carried interests and Section 1061
Powerex saga with Oregon
Virginia and retail choice
New sleep aid: US tax code
Tax planning strategies as trade secrets
Taxes on Native Americans
Government relocation payments and Section 118
Renewables and public utility property
Utility tax equity deal
Banks and partnership flips
US offshore wind set to overtake oil & gas
SOFR too volatile?
California moves to shield solar from split-roll initiative
DOE starts implementing Trump bulk-power system order
Slowdown in corporate PPAs
Environmental update
Floating solar
Surety bonds compared to LCs
California update
DFC window opens for domestic loans
Cap on interest deductions explained
Pension plans pressured over ESG investments
Lessons learned from the PG&E bankruptcy
PURPA overhauled
Disappearing tax equity
IRS Sheds Light on New Tax Equity Guidelines
Trump bulk-power system order: Market reaction
Environmental update
Solar securitizations and the Federal Reserve
COVID-19 and financing in emerging markets
Financing subsea cables in Latin America
Evolving Middle Eastern power market
The virus, the bear and the cost of capital
Rights to block bankruptcy filings in doubt
State of the tax equity market
Financing storage
Corporate VPPAs: Risks and sensitivities
California split-roll initiative upsets solar developers
Annual rite: IRS priority guidance plan
Like-kind exchanges and power plants
TransCanada: New York franchise taxes
PTC inflation adjustments
STARS: Wells Fargo transaction struck down
Massachusetts property taxes and net metering
Partnership “tax capital”
Fluctuating solar and wind import tariffs
Utility partnership flips
Notice 2020-41: IRS extends deadlines for renewable energy projects
California Ridge: Developer fees struck down - again
Possible transformer tariffs under review
Trump bans certain power equipment
Webinar: Post-Mid-term Election Assessment: US Power Sector
How safe are corporate PPAs?
New trends
US to review more inbound investments
Mexican CEL ruling roils market
PURPA projects become more difficult to finance
Financing in an era of shorter PPAs
Cost of Capital: 2019 Outlook
Coronavirus: Economic relief measures for companies
Worth noting
Partnership tax audits
Blacklisted tax havens
Lawsuits against international development banks
Charges against corporate officers
New CFIUS filing fees
M&A and state taxes
Coronavirus fallout
Environmental update
Dieting and project finance
US policy outlook for renewable energy
US solar market snapshot
US Export-Import Bank resurfaces
California update
Coronavirus: Power sector outlook
Force majeure and coronavirus
Coronavirus: The tax equity, debt and M&A markets
A leveraged partnership
Minor Memos
California
Peru
Brazil
Pennsylvania
New York
Louisiana
Idaho
Hungary
Louisiana
Peru
Vietnam
West Virginia
Chile
Mexico
Holland
Louisiana
Vietnam
India
Mexico
Foreign Acquisitions
New Rules on R&D Tax Credits
Argentina
Syncoal projects
Mexican President Vicente Fox
Bulgaria is expected to cut its corporate income tax rate
Mexican President-Elect Vicente Fox
Indonesia
Pennsylvania
The IRS is Studying the Tax Treatment of Certain Partner Conversions
The Czech Republic
The Colombian Government
Bulgaria
India
Florida
China
Power Plants Mounted on Barges
Bulgaria
MCI and Telecom USA
Tax Depreciation
Alabama
Massachusetts
India
Indonesia
The United States is appealing
China
Saudi Arabia
Poland
Turkey
Indonesia
Brazil Terminated its Tax Treaty with Portugal
Pennsylvania
Colombia
Tax Havens are Expected to Come under Fire
Utility Asset Divestitures
Briefly Noted
Another Company Claimed Investment Credits
Telephone Companies Shortchanged on Depreciation
A Gas Utility Had Unexpected Income from Demand-Side Management Programs
New York Postponed Collecting Sales Taxes
Indiana explains how to Apportion Joint Venture Income
The IRS Adjusted Section 29 and 45 Tax Credits
IRS Issued Conflicting Rulings
Czech Government Proposes Reduction in Corporate Tax Rate
Hungary Won't Introduce Major Tax Reforms | Norton Rose Fulbright
Company Cannot Claim Attorney-Client Privilege
Ecuador Increased Taxes
Brazil will Resume Collecting CPMF Tax
Debts
A Coalition of Companies
China Announced Changes
India Imposed a Ten Percent Surcharge
Florida Said Sales Taxes do not have to be Paid
Australia Awarded A$71 Million in Tax Rebates to Four Infrastructure Projects
The IRS is Still Targeting Debt-Equity Swaps
Gas Pipeline Companies are Battling IRS over Tax Depreciation | Norton Rose Fulbright
An Interesting Tax Angle
China Rumors
Texas
Foreign Sales Corporation
Italy Adopted Carbon Taxes
Inbound Investments into Canada
Peruvian President Alberto Fujimori
An Executive Who Agrees to Act as the"Responsible Person" | Norton Rose Fulbright
New Jersey Enacted Legislation Requiring Municipal Utilities
Bell Atlantic
Water Utilities Charge
Inland Revenue
Russia Renegotiated its Tax Treaty with Cyprus
The Romanian Parliament
Bulgaria Reduced its Taxes
India
Most Economic Sanctions Against India and Pakistan
Landfill Gas Producers
Solid Waste
Look for Guidance Later This Year
Check-the-Box
The IRS is expected to Shut Down LILO Transactions by February
The Swedish Cross-Border Lease Market
Romania Cut Withholding Taxes
Hungarian Prime Minister
Poland is Expected to Reduce its Corporate Tax Rate
Owners of build-own-transfer projects in Vietnam
India Acknowledged
The IRS is Studying When it will Let a Company Transfer Just Part of its Assets
Idle Facility and Tax-Exempt Debt
Anyone Who Has Tried to Claim Grandfather Rights
Look for the IRS to Provide a Definition of "Tax Shelter" | Norton Rose Fulbright
Institutional Equity Participants
The New Colombian Government
Look for a Showdown Next Year
A Utility Group Commences an Effort
Sale of a Service Contract
Production Tax Credit
Clean Renewable Energy Bond
Minor Memos
Minor Memos
California
Utility Relocation Payments
Improvements
Biodiesel
Indian tribes
Nuclear power plant
Michigan
State tax incentives
Wind credits
Clean renewable energy bond
Minor memos
Wind developers
Master limited partnerships
Environmental update
Connecticut
Minor Memos
Toll road update
Property taxes
US multinational corporations
Luxembourg
Wind developers
Partnerships
Minor memos
Telephone companies
West Virginia
Environmental update
Successor Liability
India
A Partnership
Uncertain Tax Positions
Synfuel
Trump budget and renewable energy
Brazil
India
Ukraine
Poland
German
Wyoming
Texas
Complicated foreign tax credits
REITs and tax credits
FCPA prosecutions of foreign agents
Offshore vessels and US taxes
H-S-R thresholds
Tax equity lawsuits: DC Solar
Tax extenders and renewables
Unpredictable tariffs
Tax contest rights
Coronavirus: Effect on US wind and solar projects
Environmental update
Power contracts and utility bankruptcies
DFC replaces OPIC
Renewable project sales: Established tactics and emerging trends
Renewables and PJM capacity auctions
Reading the market
Colombia: Opportunities and challenges
Lending to hedged wind and solar projects
Expanded reviews of US in-bound investments
Cost of capital: 2020 Outlook
Depreciation bonus
West Virginia
Turkey
Mauritius
State tax incentives
Minor memos
Brazil
Mexico
Telephone companies
Foreign Electricity Sales
Peru
Telephone Companies
State Tax Credits
Hungary
California
Denmark
Mexico
Pennsylvania
Disguised Sales
Estonia
Australia
Russia
Partnerships
California
Holland
Bulgaria
Mexico
Environmental update
Minor memos
Turkey
Indonesia
Brazil
Peru
Argentina
A power contract
Synfuel
Partnerships
Brazil
Peru
Argentina
Venezuela
India
A Depreciation Bonus
Brazil
Peru
Minor memos
California
Canadian Income Funds
Minor Memos
Peru
Brazil
Anticipating a possible bankruptcy
Sweden
Texas
Loony Tunes
Nice Try
Some States Tax "Subpart F Income"
Some Check-The-Box Details
A Good Idea If It Works
Turkey Increased Its Corporate Tax Rate
Brazil Tags Caymans as a Tax Haven
Indonesian Fallout
Russia sours on Cyprus tax treaty
Some expatriates living in China
Institutional Equity Participants Fret
Minor memos
Foreign Tax Credits
India
Holland
Environmental Update
Environmental Update
CREBs
CFIUS
Economic Substance
Chuck Ramsey
Argentina
Minor memos
State Tax Credits
Mauritius
Foreign Corrupt Practices Act
Production Tax Credits
California
Partnership Flip Transactions
Minor memos
California
Grants
New Jersey
Minor memos
Grants
Foreign Corrupt Practices Act
Brazil
Minor memos
India
Chile
Minor memos
Brazil
Arizona
A Carbon Tax
Minor memos
Production tax credits
India
California
Africa
A depreciation bonus
Useful data points
M&A finder’s fees
Cryptocurrency tax treatment
Carbon allowances, state tax credits and REITs
Investment tax credits
Guidance v. tweets
LIBOR transition
Deficit restoration obligations
CFIUS data
Solar and wind tariffs
Utility tax equity structures
Environmental update
Revised Equator Principles may make projects more costly to finance
Tracking accounts in hedges
Joint arrangements to develop renewable energy projects
Solar finance outlook
Emerging themes in build-own-transfer agreements
US offshore wind: Current financing conditions
Financing EV charging infrastructure
Minor memos
Minor memos
Venezuela
Minor memos
Holland
India
The US Treasury
A tax equity transaction
Tax Credits
South Africa
Solar and wind developers
Relocation payments
REITs
Minor memos
REITs
Oregon
Oklahoma
North Carolina
New Debt Instrument Helps Infrastructure Financings in Peru
Minor memos
Minor memos
Michigan
The US Patent Office
Series LLC
Municipal Utilities
Foreign Corrupt Practices
Inverted leases
California
India
India
India
Treasury cash grants
South Africa
Rescissions
Minor Memos
Minor Memos
Fixed-price purchase options
China
California
California
California
Minor Memos
Master Limited Partnerships
Luxembourg
A Solar Developer
Uncertain Tax Positions
Minor Memos
Grants
Municipal Utilities
Minor Memos
India
REITs
Partnerships
Municipal utilities
Minor memos
India
Environmental update
Environmental update
Environmental update
Environmental update
Minor Memos
Advanced Coal Projects
Municipal Water Companies
Australia
A Depreciation Bonus
Solar Rooftop Systems
A Solar Rooftop Company
Arizona
China
Foreign Ship Owners
Refundable State Tax Credits
CFIUS
California
Colorado
Minnesota
A purchase price allocation
Master Limited Partnerships
REITs
Corporate Inversions
Additional construction start
Other data points
Wind data
Related-party loans
Timing of income from purchase money note
Texas franchise taxes
Inherited sales tax liability
Refined coal
Production tax credits and "sales"
Prepaid power contracts
Environmental update
Greening the fertilizer sector
Depreciation bonus questions answered
ERCOT price spikes
Energy storage in ERCOT
Financing distributed batteries and electric vehicle charging stations
Community solar: Current issues
Bankability of Colombian projects
Scrutiny for inbound US investments
California moves forward
Environmental update
Environmental Update - April 2013
Minor memos
A transaction lacked economic substance
Production tax credits
The section 1603 program
Partnerships
India
Environmental update
Minor memos
Master limited partnerships
A solar rooftop company
Environmental update
Environtmental Update - September 2010
Environmental Update
The Search for Lowest Cost Capital
Environmental Update
Environmental update
Treasury Cash Grant Update
State of the Tax Equity Market
Environmental Update
The Tax Equity Market
Minor memos
Argentina
Economic substance
Treasury cash grants
Minor memos
Targeted partnership allocations
Argentina
Solar rooftop systems
Arizona
Environmental update
Powering Africa
Environmental update
Environmental Update
Environmental update
Environmental update
REC market update
Data points
Inverted leases
Floating solar projects
Section 195 deductions
Reportable transactions
Cryptocurrency crackdown
Deteriorating service
The LIBOR transition
Extending the four-year window
Developer fees
Capital gains indexing and tax equity
Unpredictable tariffs
ITC extension?
Environmental update
C-PACE poised to grow in New York
Developers on financing issues
“Protected” versus “registered” series LLCs
PJM capacity, grid reliability and PURPA
Storage versus gas
Raising capital in a market in transition
Buying a wind farm
California on edge
FOIA: Keeping information confidential
The shift to electric vehicles
Environmental update - January 2006
Toll road update
Environmental Update
Toll Road Update
Environmental update
Environmental update
Environmental update
US Tax Laws Change — Again
Environtmental update - June 2004
Environmental update - April 2004
Environmental update
Limits in Structured Finance Transactions
Minor memos
Biodiesel blenders
Economic substance
CFIUS
California
Foreign Corrupt Practices Act
Arizona
Construction start issues
Environmental update
Minor memos
Environmental update
Minor memos
REITs
Master Limited Partnerships
Treasury cash grant
Production tax credits
State-mandated power contracts
Ensuring That Loan Documents Address Equator Principles and Trade Sanctions
Environmental update
Minor memos
Arizona
Rooftop solar
Corporate inversions
REITs
Environmental update
Environmental update
New financing trends
Corporate PPAs
Environmental update
Environmental update
Restructuring The Overleveraged Energy Company
Use Of Power Lines For Other Services
Utilities Keep Tax Benefits In Asset Divestitures
Ideas for Responding to Global Climate Change
Electricity data points
Nuclear abandonment loss allowed
Foreign subsidiary loan guarantees
Refined coal credits draw fire
Solar projects and "public utility property"
PTCs: 2019 inflation adjustment
Tax extenders start moving
Offshore wind and state laws
Environmental update
Physical fixed-volume hedges
Energy storage: Warranties, insurance and O&M issues
US solar financing update
How to plan ahead for back-leverage
Development banks: Immunity from lawsuits
How storage will grow
Covariance risk: What it is and how to manage it
Opportunity zones and renewable energy
Beneath the surface: The emerging US consensus on climate change
Cost of capital: 2019 Outlook
The emerging African market
Environmental update
Environmental update
How PG&E financial stress is affecting projects
Prepaid power contracts
US installed wind capacity
New gas-fired power plants
US solar installations
Interest and property taxes
California
US tariffs
Environmental update
Mitigating weather risk in existing offtake contracts
California CCA outlook
Current issues in community solar projects
Buying assets from financially distressed sellers
Cap on interest deductions explained
State of the wind industry
Effects of the US mid-term elections on the US power sector
Uncertainty in Mexico as new president takes office
Treasury Cash Grant Update
Treasury Cash Grant Update
Treasury Cash Grants
Minor memos
Michigan
Minor memos
CFIUS
Mexico
Environmental update
Minor memos
North Carolina
Minor memos
Oregon
Minor memos
Master limited partnerships
Investment tax credit
Environmental update
Minor memos
Environmental update
Minor memos
Environmental update
Solar tax equity update
Minor memos
Environmental update
Calculating gain with contingent purchase price
Minor memos
Management contracts for public facilities
Solar REITs
Indian tribes and tax credits
Chinese acquisitions of US companies
Mexico awards more PPAs
Tax triggered when partnership formed?
Tax equity and DROs
Environmental update
Environmental update
Minor memos
Corporate PPAs
Solar data
CFIUS
Environmental update
Environmental update
Environmental update
Prosecuting foreigners under the FCPA
Landfill gas tax credits disallowed
Repatriated profits go to share buybacks
Cryptocurrency issues
Zero emissions credits
Solar transactions land in court
Flood of US wind projects ahead
Solar fair market values
China tariffs set to ramp up
Environmental update
California update
Construction stopped despite having permits
PACE securitizations
Financing storage and EV infrastructure
Special US tax rate for pass-through income
Representations and warranties insurance
California settles CCA exit charges
American Indians and income taxes
Golan: Individuals successfully claim ITC
Electric coops and tax reform
FERC modifies MLP tax policies
California CCA data
Solar panel prices
Wind construction start rules criticized
US solar capacity
US wind capacity
Cryptocurrencies and taxes
Carbon taxes inch ahead
US import tariffs remain a challenge
Physical presence: Wayfair
Tax basis issues: Alta Wind
Environmental update
California update
Opportunity: Electric vehicle charging infrastructure
More new trends
Energy storage gains ground
The cloud over future PJM capacity auctions
Solar construction-start guidelines
Blockchain comes into view
Suffering from lack of transmission
Depreciation bonus questions answered
Turkey eyes offshore wind
What next after Ontario cancels power contracts?
The hunt for PPAs
Final US tax bill: Effect on project finance market
US Senate tax bill complicates renewable energy
US tax equity market could shrink with Senate bill | Norton Rose Fulbright
US House revises harmful wind provision
House tax bill: Effect on market
Environmental update
Community choice aggregators and community solar
IRS issues solar construction-start guidance: Notice 2018-59
Data points
US Foreign Corrupt Practices Act
Tax havens
Carbon sequestration credits
Straddle tax years
New IRS guidance
Florida
North Carolina
Gas pipelines
Hawaii
Master limited partnerships
Production tax credits
Power contracts
Tariff threats
Halting coal and nuclear retirements
California update
Infrastructure opportunities in the US
New tools to overcome barriers to financing impact projects
CCAs and risk management
Solar-plus battery projects take hold in Africa
Mexico issues ambitious transmission line tenders
Proxy revenue swaps for solar
Big changes in how new power projects connect to the grid
Data points
Bribery investigations
Massachusetts and retail choice
Conservation easements
Refined coal
Indian tribes and income taxes
Pipelines and partnerships
Interconnection costs
Bitcoin mining
Arizona
Carbon taxes
Partnership withholding
Tariffs: effect on US power sector
Environmental update
Emerging storage business models: Part II
The engine that drives storage: Software
Anatomy of an ICO
Blockchain and the energy sector
Tax equity and carbon sequestration credits
How electric vehicles are transforming the power sector
The green bank value proposition
Solar tax equity update
Minor memos
CO2 allowances and REITs
Pledges of Delaware LLC interests
Transfer pricing and foreign tax credits
Incurred costs
US partnership audits
Community choice aggregators
Maine
Oklahoma
Offshore wind
US wind data
Rooftop solar
Aircraft non-payment insurance
CFIUS and China
Corporate PPAs
The solar construction-start rules
H-S-R thresholds
PPAs and developer fees
DOE and coal
Orphan extenders
US solar tariffs
Environmental update
Tax equity primer for back-levered lenders
Energy storage in Latin America and the Caribbean
ERCOT: shrinking reserve margin
Renewable energy policy issues in play
New technologies and old issues under PURPA
Reading the current market
Cost of capital: 2018 outlook
Muni joint venture
REITs and SGIPs
Government developers
Solar securitizations
Wind repowerings
State taxes on wind
PPA value
Solar installed costs
Perry NOPR
Risk management for solar projects
Net metering and community solar
California cap-and-trade program recovers
The liberal art of project finance
Energy storage: Drivers and pitfalls
Financing projects with CCA contracts
How the US tax changes affect transactions
Suniva tariffs
Minor memo
Private business use
Disguised sales and earnings stripping
Partnership filings
Virtual transactions tax
Offshore wind
A new business model
FERC section 203 filings
US import tariffs
Tax cuts
Deal-contingent hedges
When criminal liability attaches to a busted project
Africa investor forums: Key takeaways
Your project’s just not into you
Energy storage: unique PPA considerations
Nuts and bolts of financing storage
Financing projects with virtual PPAs
Utility-scale solar trends
FERC directed to favor coal and nuclear
Solar customer sales acquisition costs
IRS revisits debt-equity and disguised sales
US taxes when foreign investors exit
Connecticut renewable portfolio standard upheld
Zero emissions credits upheld
Capital gains on contract sale
California sales tax exemption for power
Volcker Rule rollback?
Tax credits in play
Corporate PPAs in 2017
Pennsylvania virtual transactions tax
North Carolina solar
Renewable energy finance: State of play
As solar ascends
US offshore wind
Solar + storage: US regulatory issues
New trends
Community solar risks and landscape
America's leading renewables market in flux
Minor memos
Recent IRS regulations in limbo
Wind data
Solar data
Arizona property taxes and rooftop solar
A wood-pellet MLP
Offshore wind costs fall
Maryland storage credit
Utility-owned community solar project
DOE asks money back
2017 PTC rates
Solar companies evaluate tariff options
WIFIA gears up
Inverted leases
Developers are watching two FERC proceedings
Tax change risk in tax equity deals
Holdco loans: Trends and issues
Financing energy storage projects: Assessing risks
Hedges for wind projects: Evaluating the options
New York issues RFPs for renewable electricity
The changing California electricity market
Financing projects with community choice aggregators
Renewable Energy Opportunities in The Middle East
Lessons From The Last Rush to Start Construction (1)
Partnership Flip
Belgium
Timber
Nonconventional Fuel Credits
Implications of the Next Capital Spending Spree
Three Foreign Tax Credit
US Trade Sanctions Are a Trap for the Unwary
Tactics When Caught in an Expropriation
Private Equity Fund
Mongolian Mining: A Golden Opportunity? | Norton Rose Fulbright
Some Sales of State Tax Credits
Iran Trade Sanctions May Tighten
Russian Oil Companies Dominate oil and gas rights in 14 contract areas in Libya
Steam Turbines
Renewable Diesel
Service Fees
Idaho
Foreign Acquisitions of US Companies
A Lawsuit in Indonesia
A Debt-Equity Swap
Source Rules
The Road Ahead
Paper Companies
A Foreclosure Sale
Income From Foreign Subsidiaries
Several Key Tax Incentives
Ethanol Opportunities in the Next Round
Funding Ethanol Deals in a Turbulent Market
A New Structure for MLP Roll Ups?
Municipalities Turn Again to Prepaid Gas Contracts
PIPEs Clogged
Ethanol blenders can organize themselves as master limited partnerships | Norton Rose Fulbright
IRS taking a harder line on whether utilities can avoid paying taxes on amounts they receive from developers to move gas mains and power lines | Norton Rose Fulbright
Pre-tax returns are an area of controversy | Norton Rose Fulbright
Financing Projects With Unproven Technologies
Market Gone with the Wind, Or Whose Line Is It Anyway?
Secrets of the Biodiesel Market
Canadian income trusts lost value after the finance minister announced plans to subject their earnings to higher taxes | Norton Rose Fulbright
New structure for financing baseball stadiums should also work for road and other infrastructure projects | Norton Rose Fulbright
Environmental Update - November 2006 | Norton Rose Fulbright
Tolling agreements cannot be used to change how a power plant is depreciated | Norton Rose Fulbright
Tax shelter reporting rules are changing — again | Norton Rose Fulbright
More Tolls on Interstate Highways?
Partnership flip structures are under study in Washington | Norton Rose Fulbright
New Rules Would Require Independent Generators to Help Maintain Grid Reliability
Using Derivatives to Finance New Power Plants; the challenge for independent generators to finance new projects
Indian tribes that would like to issue tax-exempt bonds to finance projects on reservations got help from a government report | Norton Rose Fulbright
Production tax credits can only be claimed on the net amount of electricity supplied to the grid. IRS Notice 2006-88 | Norton Rose Fulbright
DOE Loan Guarantee application deadline has been pushed back to December 31 | Norton Rose Fulbright
When Subsidies Reduce Tax Credits in Renewable Energy Projects | Norton Rose Fulbright
FERC makes it easier to charge market rates for gas storage
Involuntary conversions
Transaction structures
US power market outlook
New technologies to displace oil: are they financeable?
New rules for pipeline gas quality
FIN 48
Altering the terms of a debt instrument
Renewable energy update
Foreign tax credit strategies
A rate increase
Is “merchant” still a dirty word?
Interest rate swaps
Court rejects attempt to cancel contract in bankruptcy
DOE releases guidelines for loan guarantees
Sales taxes
Restructuring a contract
Landfill gas and Synfuel
A California tax
Foreign companies
Matching power contracts
Ethanol from a lender perspective
Energy Department wrestles with loan guarantee details
Ethanol credits
Shareholder debt
Construction costs
Coal supply contracts
Toll road roundtable
Disregarded entities
Implications of CO2 emissions limits for the US power industry
An Overview of California's Renewable Portfolio Standard | Norton Rose Fulbright
A tax reconciliation bill
A Financial Boost to California's Renewable Energy Goals | Norton Rose Fulbright
FERC ruling frustrates wind developers
Intercreditor issues in complex financings of joint ventures
FERC implements PURPA repeal
Importing LNG into the US?
Synfuel and landfill gas producers
Projects on Indian Reservations
Corporate tax shelter
US power companies
A “loan” of equipment
Mexico encourages renewables
FERC moves to require rate filings by QFs
Related parties
California: The promised land for renewable energy?
Out-of-state lenders
Project developers
A new tax bill
Biodiesel
Environmental due diligence: The basics
FERC moves to implement new energy law
Holland opens for new energy investments
Coal to liquids : The new black gold?
Mexico addresses “earnings stripping”
Double dipping
Clean renewable energy bond
A one-time investment opportunity in China
Partnership allocations
Energy companies
Utility relocation payments
Transmission grids
Electric power sector reform in Russia: Where are we now?
Corporate-owned life insurance
Toll Road Update - NAFTA Traffic
Biodiesel roundtable
A Novel Theory
Foreign Tax Claims
Are subsidiaries really bankruptcy remote?
Foreign Dividends
Securitization Transactions
Asian and European oil companies outbid US in Libyan tender
SEC takes aim at lease accounting
France
Canada
"Pivot points" in the new energy bill
Financing Pollution Control
China moves to encourage renewables projects
A Foreign Debt-Swap Plan
Kansas
Insurance
Environmental Cleanup
The Oregon
Pennsylvania
Telephone Excise Taxes
The California
Biodiesel: The Next Growth Opportunity?
Will PUHCA Repeal Hasten Utility Consolidations?
Ocean Energy: Whose Approval is Needed?
Real Estate Issues in US Wind Deals
New Grants and Loan Guarantees in the Energy Bill
IRS Addresses Interconnection Payments
New Tax Subsidies for Energy Projects
FERC Rebuffs Wind Developers
US Remakes Playing Field for Gas and Electricity
How Pollution Control Will Reshape the US Market
New Markets Tax Credit
Circular 230
Arkansas
Construction Contractors
Luxembourg
Temporary Obstacle to US Utility Mergers?
A Foreign Tax Credit
Basics of Construction Contracts
A New Bankruptcy Law
Some Landfill Gas
Project Developers
Current Issues in Mining Projects
New Opportunities in Poland for Project Developers
Private Equity Funds
Environmental Update
Minor Memo
Toll Road Update
Canadian income funds got an assist from the Canadian government | Norton Rose Fulbright
Telephone taxes had to be refunded in two more cases. | Norton Rose Fulbright
Libya Launches Second Exploration Tender
Tax opinions have become an area of controversy | Norton Rose Fulbright
A Tax Benefit Payment
Holland
Coal Companies
The Return of the RICO Whistleblower?
Toll Road Update - US Federal and State Initiatives
Partnerships
Sales of Interests
Section 29
US Limits Pollution from Power Plants
West Virginia
South Dakota
Project Financing of Cross-Border Pipelines
Hydrogen Producers
Investment Income
Environmental Update
Ethanol: Are Fears of Overcapacity Overblown?
Native American
Contract Cancellation Payments
Stapled Stock
Telephone Users
Wind credits will be 1.9¢ a kilowatt hour in 2005 | Norton Rose Fulbright
Issues and Opportunities in Subsovereign Projects
Regulatory Issues in US Utility Acquisitions
Holland
Doomed to Invest in Russian Oil?
Minor memos
Out-of-State Lessors
Venezuelan Oil And Gas Projects
Undivided interest structures
Ethanol goes prime time
Restating earnings from lease deals?
Wind market roundtable
Tax break for repatriated earnings
Lower taxes for US “manufacturers”
Communications excise taxes
Out-of-state limited partners
An earnings stripping strategy
Kazakhstan
Grants for renewable energy projects
Relocating power lines
A new dawn?
When Is a Lease a Lease?
A Municipal Utility
A Lessee
Gas Interties
Risk Allocation in Wind Projects
APE – An Argentine Tale
Earnings Reparation
Grid Separation Proposed in Holland
Current Merchant Plant Prices
A Partnership
A ‘Claim of Right”
South Dakota
US Moves to Promote Broadband Over Power Lines
Dividends
Political Risk Insurance in Project Workouts
Income Deposit Securities
The Next Agenda
REC Market Update
A Foreign Tax Credit Strategy
Iraq and Libya
Limited Liability Companies
Biomass Projects in the UK and US
Wind Market Update
New Markets Tax Credits
Europe
State Tax Incentives
Property Tax Assessments
Creditors
West Virginia
Austria
Manufacturing Exemptions
New York
Government Grants
Nuclear Power Plant
Leveraged Partnerships
Romania
Financing Gas Pipeline Expansions in Argentina
Federal Regulatory Issues In Windpower Projects
Power Contracts and Bankrupt Generators
Libya Update
Sale of a Subsidiary
Subpart F Income
Opportunities in the Tightening Gas Market
Why Do Some Toll Roads Fail?
European View of the US Market
A Foreign Tax Credit
Federal Grants
Israel
Serbia
Corporate Restructurings
The Distressed Projects Market
Two Utility Issues
Foreign Electricity Sales
Highway Use Taxes
Still Feeling Burned About Foreign Markets
Solid Waste
Undivided Interests
Tax Benefit Insurance
Wind Developers
Renewables: Best Bet For Growth
Domestication
Credit Default Swaps
Ethanol: Wall Street Meets Main Street
Building Toll Roads Under Public-Private Partnerships
Estonia
Tax Issues In Project Sales
Telephone Companies
Libya Unveils Terms for Foreign Investors
Power Plants
Sale of an Offshore Subsidiary
The Next Frontier: Subsovereign Projects
Two Hybrid Debt Instruments
Exports
The Route to a Financeable Toll Road
Bolivia
Too Many Proceedings?
Bulgaria
When to Restate Oil and Gas Reserves
Italy
A Mexican Court
Synfuel
Bankruptcy
Minor Memos.
Turkey
Some Use Taxes
When Will the Next Power Crisis Start in California? | Norton Rose Fulbright
Tax-Exempt Financing
Libya Poised to be a Major Gas Exporter
Section 29
Stranded Cost Recoveries
Venezuela
Current Issues in Financing Ethanol Plants
Direct Taxes
Weather Derivatives as a Financing Tool
A Luxembourg Holding Company
Puerto Rico
Carbon Sinks
Japan
Holland
Contract Buyout Payment
New Credit Standards for Gas Pipeline Customers
Indonesia
Wind Credits
Bribes
FERC Reaffirms Its Lead Role in LNG
A Late Bankruptcy Claim
Denmark
Merchant Plants Start to Sell
FERC Restricts Power Plant Sales to Utilities
Foreign Disregarded Entities
FERC Focuses On Issues Affecting LNG
Use Taxes
Tax Strategies For Financing Landfill Gas Projects
Hungary
Confidentiality Agreements
A Worthless Stock Deduction
Most Depreciation Adjustments
US Moves to Reduce Pollution From Power Plants
Libya Opens For Investment
Update On Luxembourg Holding Companies
SEC Signals Tougher Stance On PUHCA Exemptions
Natural Gas Drilling
A Coal Industry Case
Oil And Gas Projects In Kazakhstan
Oil and Gas Reserve Calculations
New Rules For Off-Balance-Sheet Financing
“Fees” on Utilities
A US Wind Farm
Sales “Throwback Rules”
West Virgina
Corporate Guarantors
Pennsylvania
Portfolio Financings of Wind Farms
Environmental Update December 2003
Wind developers would be helped in three ways by the final energy bill that is currently stalled in Congress | Norton Rose Fulbright
Refund may be hard to tell apart from a future discount | Norton Rose Fulbright
Russian Due Diligence
Government operating subsidies must be reported as income | Norton Rose Fulbright
Canadian Income Funds
California utilities are pressing not only for large refunds from certain independent power projects| Norton Rose Fulbright
The Schwarzenegger Energy Policy?
State tax credits can be sold and the buyer can deduct the cost immediately | Norton Rose Fulbright
How the Patriot Act Affects Project Financings
Indonesia jailed an oil company executive because his company failed to pay the proper amount of taxes | Norton Rose Fulbright
Nearly 98% of the 1.5 million businesses in Florida paid no corporate income taxes last year | Norton Rose Fulbright
India confirmed that foreign companies that invest into India through Mauritius are entitled to tax reductions | Norton Rose Fulbright
Financing Upstream Oil and Gas Projects in the CIS
New VAT Rules in Europe
FERC Bars Information Sharing with Affiliates
US multinationals are at risk of losing US tax deferral after a change in ownership of offshore subsidiaries | Norton Rose Fulbright
Interconnection with a utility grid could be more expensive in the future for independent power producers | Norton Rose Fulbright
Synfuel projects received good news from the IRS- IRS Announcement 2003-70 | Norton Rose Fulbright
Risk Allocation in UK Wind Projects
Municipal lease deals are under investigation by the staff of the Senate Finance Committee | Norton Rose Fulbright
Florida stamp taxes had to be paid on a property transfer because of poor planning | Norton Rose Fulbright
Turbines that a power company ordered but no longer needs can sometimes be sold to a municipal utility without complications | Norton Rose Fulbright
Favorable financing terms are a separate asset, the US Tax Court said | Norton Rose Fulbright
States like Oregon are opening the door to corporate tax planning | Norton Rose Fulbright
California expected to require broader registration of corporate tax shelter transactions | Norton Rose Fulbright
Patents for Financing Structures
When Power Plant Repairs Go Too Far
Discharged debt did not have to be reported as income - Private Letter Ruling 200336032 | Norton Rose Fulbright
Network upgrades remain under study at the IRS | Norton Rose Fulbright
Phone companies won a property tax case in Florida and lost another in Wyoming | Norton Rose Fulbright
A federal district court said that Black & Decker Corp. could not refuse an IRS demand for copies of tax planning communications | Norton Rose Fulbright
Network Upgrades Controversy
Dividends from foreign corporations qualify for a reduced US tax rate when received by individuals | Norton Rose Fulbright
Found Money in Interconnection Agreements?
Synfuel plant owners are cautiously optimistic | Norton Rose Fulbright
Tax Consequences from Discharging Debt
Repairs at power plants and other facilities are more likely to be deductible after a court decision in September | Norton Rose Fulbright
Landfills that are listed as “Superfund” cleanup sites got bad news from a federal court | Norton Rose Fulbright
Partnerships that do business in the US must withhold income taxes on US income that is allocated to any foreign partners | Norton Rose Fulbright
Environmental Update - October 2003
Help for Projects in Developing Countries
Wind developers got more helpful rulings from the IRS | Norton Rose Fulbright
Holland will have to allow some Dutch companies additional tax deductions | Norton Rose Fulbright
Hidden Pension Liabilities in Deals | Norton Rose Fulbright
Environmental Update August 2003 | Norton Rose Fulbright
Sales of Distressed Assets | Norton Rose Fulbright
Financing LNG Terminals | Norton Rose Fulbright
Lease stripping transactions do not work | Norton Rose Fulbright
Transmission credits will be addressed by next June | Norton Rose Fulbright
Minnesota enacted a renewable portfolio standard | Norton Rose Fulbright
Depreciation bonus regulations are still on track to be issued by September 9 | Norton Rose Fulbright
Iraqi Oil Cranks Up
Using RECs To Finance Projects | Norton Rose Fulbright
Stapled stock can no longer be used to boost foreign tax credits | Norton Rose Fulbright
Renewables To The Fore? | Norton Rose Fulbright
Unitary businesses are exposed potentially to more taxes at the state level | Norton Rose Fulbright
The “End Game” For Merchant Power
“Dash Six Liability” Problems In Deals
Merchant Transmission Projects | Norton Rose Fulbright
Congress is expected this fall to repeal a tax break for US exporters called the “foreign sales corporation" | Norton Rose Fulbright
SYNFUEL PROJECTS hit more turbulence
Prepaid electricity deals got a green light from the IRS | Norton Rose Fulbright
How To Construct a “Ring Fence”
Some investment funds will have to find a new structure for tapping into money from pension trusts | Norton Rose Fulbright
Transmission credit rulings have temporarily stalled | Norton Rose Fulbright
Environmental Update
Depreciation bonus regulations are expected by September 9 | Norton Rose Fulbright
US Fire Sale?
Tax-exempt financings got a little easier | Norton Rose Fulbright
When Banks Foreclose
Windpower companies, synfuel from coal plant owners , and companies that use lease financing for their projects are breathing easier | Norton Rose Fulbright
California will have to change the way it taxes dividends that corporations receive from other companies | Norton Rose Fulbright
REPAIRS take center stage in court.
Sellers of distressed power projects beware | Norton Rose Fulbright
Congress Moves To Modify PURPA
Synfuel projects are once again in limbo at the IRS | Norton Rose Fulbright
Involuntary conversions are leading to questions on audit | Norton Rose Fulbright
Project Sales: Strategies That Work in the Current Market
Financially-troubled companies get an unwelcome surprise | Norton Rose Fulbright
Wind developers received good news from the IRS | Norton Rose Fulbright
FERC Signals Contracts Are Safe
Current Issues in LNG Projects
Transmission Credits Receive a Favorable Tax Ruling
Argentina Relaxes Exchange Controls
Insolvency Law Changes Affect English Law Deals
Depreciation bonus issues should be addressed soon | Norton Rose Fulbright
New tax treaties between the US and the United Kingdom, Mexico and Australia reduce withholding taxes on repatriated earnings | Norton Rose Fulbright
Merchant Transmission Projects: Opportunity or Fantasy?
Rotable spare parts can be depreciated | Norton Rose Fulbright
Foreign tax credit relief is possible | Norton Rose Fulbright
Some Generators Are Owed Refunds
Sale-leasebacks are becoming more challenging | Norton Rose Fulbright
Pre-filing agreements catch on slowly | Norton Rose Fulbright
German lease structures under fire from the government | Norton Rose Fulbright
Confidentiality agreements should contain language making clear that the “tax treatment” and “tax structure” of the transaction are not confidential | Norton Rose Fulbright
Synfuel audits may start to wrap up this fall | Norton Rose Fulbright
Environmental Update - April 2003
Banks May Face Unwanted Regulation If They Foreclose
Arkansas considering replacing its corporate income tax with a gross receipts tax for companies selling electricity or natural gas | Norton Rose Fulbright
New Energy Incentives
India
Labuan companies
CULM is not “biomass” for tax purposes | Norton Rose Fulbright
Turkey said again that some private power projects must renegotiate their contracts to sell electricity | Norton Rose Fulbright
Repatriating foreign earnings may become a lot easier | Norton Rose Fulbright
Lessons From Foreign Investment Disputes
Earnings-stripping arrangement reduced taxes in Missouri | Norton Rose Fulbright
Captive insurance arrangements may be harder to make work | Norton Rose Fulbright
Like-Kind Exchanges | Norton Rose Fulbright
Popular PUHCA Exemption Narrowed
LNG Projects Helped in the US
Europe proposed switching which country should collect “value added taxes” on electricity and on natural gas carried in pipelines | Norton Rose Fulbright
Mexico: Preparing For LNG
Project Sales: Traps For The Unwary
Venezuelan project lenders may have to amend their mortgages as a result of recent devaluations in the Bolivar | Norton Rose Fulbright
Foreign tax credits cannot be claimed for taxes that another country might waive if a company can prove that it will not be able to credit them against its US taxes | Norton Rose Fulbright
Depreciation bonus issues inch closer to resolution. | Norton Rose Fulbright
Municipal power deals remain a subject of active lobbying at the US Treasury | Norton Rose Fulbright
“New Source Review” Rules Bring Key Changes
Options to purchase partnership interests may have tax consequences | Norton Rose Fulbright
Texas expected to make it harder to use an ownership structure that many companies with projects in the state use to reduce their taxes | Norton Rose Fulbright
Environmental Update - February 2003 | Norton Rose Fulbright
Nuclear power plants create interesting anomalies | Norton Rose Fulbright
Dividend Proposal Rattles Renewables | Norton Rose Fulbright
Entergy claimed a $2.316 billion tax deduction on its return for 2001 | Norton Rose Fulbright
Tax opinions from a law firm may have lost their “privilege” because the company shared them with its tax accountants | Norton Rose Fulbright
Corporate tax shelters will have to meet stiffer standards | Norton Rose Fulbright
Power plant repairs get attention from a task force of IRS and Treasury officials | Norton Rose Fulbright
Power plant repairs
Mauritius
UK wind projects
The partnership anti-abuse rules
Advance payments
Texas wind projects
Pakistan update
Alabama
California
Minor memo
Tax issues and incentives for windpower projects
Disqualified interest
Environmental update
Certain acquisitions
Transmission credits
A depreciation bonus
Enron rulings may affect other companies
Successor Liability for Sales Taxes
Banker confidentiality obligations
Corporate tax shelter disclosure
Some swap termination payments
Pakistan
Wind projects In Brazil
Tax Issues In Debt Restructurings
Electric interties continue to absorb IRS time | Norton Rose Fulbright
Argentina will no longer require borrowers to get prior approval from the central bank before making principal and interest payments | Norton Rose Fulbright
Mexican Electricity Reforms?
Dutch Supreme Court will decide whether a common strategy that many companies use to avoid capital taxes on money run through holding companies in Holland works | Norton Rose Fulbright
Tax treaties do not override statutes enacted later by Congress | Norton Rose Fulbright
Potential Effects of Invading Iraq
US depreciation bonus rules remain in flux | Norton Rose Fulbright
Maryland oil pipeline is not subject to real property taxes | Norton Rose Fulbright
Anticipating A Possible Bankruptcy
International Commercial Arbitration
Brownfield Projects October 2002 Update | Norton Rose Fulbright
IRS Agents raising questions on audit about a common foreign tax credit strategy involving stapled stock - FSA 200233016 | Norton Rose Fulbright
US Ex-Im Bank held a public hearing to discuss its new proposed procedures for determining if a financing has an adverse effect | Norton Rose Fulbright
Tukey suggested that some private power projects will have to renegotiate the pricing, term and guarantee provisions in their power sales contracts | Norton Rose Fulbright
Environmental Update
Tax Planning Memos
The Giga-NOPR
Six synfuel projects are under audit by IRS | Norton Rose Fulbright
Advance Payments for Services
The Delhi High Court quashed a circular that made it easy for corporations that use Mauritius as a staging post for investments into India to qualify for favorable tax treaty | Norton Rose Fulbright
Gas pipeline project to bring gas from Alaska to the lower 48 states is expected to receive special tax subsidies from the US government | Norton Rose Fulbright
New depreciation bonus rules will probably be changed this fall through “technical corrections” to the statute | Norton Rose Fulbright
US subsidiaries of foreign companiesstarting to focus on a potential threat to their interest deductions | Norton Rose Fulbright
Downward Ratings: Where Does It End? | Norton Rose Fulbright
Two potentially significant IRS announcements are expected this summer | Norton Rose Fulbright
“WASTE” may be defined more broadly for tax purposes | Norton Rose Fulbright
The Retreat From Emerging Markets
California will allocate property tax revenues from power plants to the taxing districts where the plants are located under a new law | Norton Rose Fulbright
Mexican Goulash - independent power projects are not in jeopardy in Mexico
Written advice from accounting firms is becoming harder to protect from disclosure to the IRS | Norton Rose Fulbright
Wind credits were 1.8¢ a kilowatt hour last year | Norton Rose Fulbright
Lenders: What To Do If You Missed the July Deadline
Environmental Update - August 2002
US Appeals Court dealt a blow to FERC | Norton Rose Fulbright
Power plant repairs get attention from the IRS | Norton Rose Fulbright
Opportunities and Risks
Gas intertie payments may not have to be reported as taxable income | Norton Rose Fulbright
Pakistan Restructures
Surety Bonds Compared to LCs
Windfall profit taxes that US utilities paid in the United Kingdom cannot be used as an offset against US taxes | Norton Rose Fulbright
California Generation: Valuable Assets or Fool’s Gold?
Argentina moved in May to subject foreign shareholders of Argentine companies to personal assets taxes on their shares | Norton Rose Fulbright
Sales of Gas Transportation Capacity
When Is Planning to Accelerate Earnings “Fraud”?
Electric and gas interties remain a hotbed of activity | Norton Rose Fulbright
A Strategy for Repatriating Foreign Earnings was Upheld
Environmental Update - June 2002
New depreciation bonus that Congress enacted last March may undergo some “technical corrections” | Norton Rose Fulbright
AN OCTOBER 31 DEADLINE is looming.
PURPA and PUHCA Edge Closer To Repeal
Argentina Allows Banks to Start Foreclosures
More Energy Tax Incentives | Norton Rose Fulbright
An amnesty for reporting aggressive tax schemes to the IRS to avoid penalties netted about 1,600 disclosures | Norton Rose Fulbright
A farm bill that President Bush signed into law in mid-May authorizes federal loans at government borrowing rates | Norton Rose Fulbright
Sale of a PPA produced capital gains | Norton Rose Fulbright
Corporate inversions generate more heat | Norton Rose Fulbright
IRS Blesses Technique To Boost Interest Deductions
California said income from the sale of power by an out-of-state electricity supplier to a California purchaser is earned for tax purposes outside California | Norton Rose Fulbright
Aggressive corporate tax planning is coming under fire | Norton Rose Fulbright
Further crackdown on corporate tax shelters looks likely | Norton Rose Fulbright
A New Depreciation Bonus
States cannot make it hard for companies to file consolidated tax returns | Norton Rose Fulbright
Output Contracts May Be “Leases” of the Power Plant
IRS branch that processes private letter ruling requests on electric interties said only one ruling request had been received through the end of March | Norton Rose Fulbright
INTEREST DEDUCTIONS were denied.
Section 29 tax credits were $1.083 an mmBtu last year | Norton Rose Fulbright
FOREIGN TAX CREDITS were disallowed.
Training Session: Material Adverse Change Clauses
New UK Electricity Regulatory Regime: Lessons from Year One
Argentina Adopts More Emergency Measures
Four European tax havens attracted a disproportionate share of US investment in Europe during the period 1996 to 2000 | Norton Rose Fulbright
Alabama may impose a special tax on power plants that dispose of their output under tolling agreements | Norton Rose Fulbright
Indian government proposed in its latest budget to resume taxing shareholders on dividends rather than impose a distributions tax on the company paying the dividend | Norton Rose Fulbright
More energy tax incentives may be on the way | Norton Rose Fulbright
Corporate inversions are generating a lot of heat in Congress | Norton Rose Fulbright
New Air Toxics Rules for Power Plants
Transferrable tax credits that a state awards for ridding contaminated property of hazardous substances do not have to be reported as income | Norton Rose Fulbright
Project Sales: Overlooked Issues
RENEWABLE ENERGY projects get help.
Argentina may impose a one-time 5% tax on companies that benefited by converting their foreign currency loans | Norton Rose Fulbright
Environmental Update April 2002
Environmental Update - February 2002
Brazil Overhauls Regulation Of Power Sector
Utility Mergers Hit A Wall
Enron came under pressure to release tax returns and other details about its tax planning | Norton Rose Fulbright
US Treasury officials gave a preview in late January of guidelines the government may propose later this year to settle controversies over writeoffs | Norton Rose Fulbright
Western Merchant Plant Outlook
Sale-leaseback transaction aimed at enabling a corporation to use expiring foreign tax credits was shot down | Norton Rose Fulbright
FERC Adopts New Test For Market Rates
Holland Made It Harder to Use Hybrid Debt to Strip Earnings into Holland from Another Country
Brazil confirmed that mandatory arbitration provisions in business contracts are enforceable | Norton Rose Fulbright
US multinational lost bid in court to treat its Japanese subsidiary as a CFC for US tax purposes | Norton Rose Fulbright
Storm Over Argentina - a number of effects from the turmoil in Argentina
Mauritius overhauled its companies act | Norton Rose Fulbright
Culm is not “biomass” for tax purposes | Norton Rose Fulbright
Mexican Tax Laws Change | Norton Rose Fulbright
Brazil will eliminate two transfer taxes on coal and gas used to generate electricity | Norton Rose Fulbright
Wind developers got more good news from the IRS | Norton Rose Fulbright
Coal transportation and handling costs of utilities cannot be deducted immediately | Norton Rose Fulbright
FERC Considers Tighter Regulation Of Independent Power Companies
Synfuel projects receive attention from the IRS | Norton Rose Fulbright
Tax shelters are starting to worry the Bush administration | Norton Rose Fulbright
Generators who paid tax grossups in addition to the cost to connect their power plants to the grid are now asking utilities for their money back | Norton Rose Fulbright
Power Contract Securitizations
Lease refinancing costs must be amortized over the remaining lease term | Norton Rose Fulbright
Loan guarantee fees from a US subsidiary to its foreign parent are subject to US withholding taxes | Norton Rose Fulbright
Lender Held Liable For Construction Defects | Norton Rose Fulbright
IRS has asked for comments on “disguised” sales of partnership interests | Norton Rose Fulbright
Projects Lose Acid Rain Protection
An "ownership FSC" transaction is under audit | Norton Rose Fulbright
Year-end deals may qualify for more generous tax depreciation | Norton Rose Fulbright
Mega Gas Project Advances In Bolivia
Political Risk Coverage: What’s New?
Environmental cleanup costs had to be capitalized| Norton Rose Fulbright
Synfuel plant owners are breathing more easily after ruling that the projects qualify for section 29 tax credits | Norton Rose Fulbright
Wind Projects Advance In California
Designating a sales contract as a hedge doesn't change the timing of when the seller must report income | Norton Rose Fulbright
Fallout From Enron
Some convertible debt instruments have come under fire | Norton Rose Fulbright
Wind developers got good news from the IRS | Norton Rose Fulbright
California decided to assess power plants for property tax purposes at the state level | Norton Rose Fulbright
Environmental Update - December 2001
Multinational corporations have been making retroactive elections to increase foreign tax credits | Norton Rose Fulbright
IRS Clarifies Tax Treatment Of Electric Interties
Current Issues In Construction Contracts
Spotlight On Captive Insurance | Norton Rose Fulbright
Windpower projects will probably receive a break on property taxes from West Virginia | Norton Rose Fulbright
Tax planning memo prepared by an accounting firm could not be withheld from disclosure to the IRS under the “attorney client privilege” | Norton Rose Fulbright
IRS told synfuel from coal plants that they will have to agree to limit output to the “contract capacity” of a plant | Norton Rose Fulbright
Tax treatment of electric interties will be settled by late November | Norton Rose Fulbright
Windfall priofits tax on electricity generators failed to pass the California legislature | Norton Rose Fulbright
A Growing New Source Of Finance: Venture Capital
Debt restructuring: The owners of a distressed hydroelectric project tried to avoid having to report taxable income after its lenders wrote off part | Norton Rose Fulbright
“And then I woke up!” - Spotlight On Political Risk Insurance
Training Session: Letters Of Credit
Overview of California gas infrastructure | Norton Rose Fulbright
Louisiana clarified that owners of new merchant power plants built in the state qualify for a 10-year holiday from parish and local property taxes | Norton Rose Fulbright
A second scheme to release foreign tax credits also was shot down | Norton Rose Fulbright
Environmental Update - October 2001
California: Crisis Over? | Norton Rose Fulbright
The terrorist attacks on the US expected to affect the project finance market | Norton Rose Fulbright
Five promoters are being investigated by the IRS for failure to register transactions the government considers corporate tax shelters | Norton Rose Fulbright
IRS nixed a scheme to release foreign tax credits for use in the US that were trapped in an offshore subsidiary | Norton Rose Fulbright
Irs provided a roadmap for how to draft a hybrid loan | Norton Rose Fulbright
Courts denied ITCS to two more companies trying to claim them under a “world headquarters” exception | Norton Rose Fulbright
The Day The Piña Coladas Melted - Resolved| Norton Rose Fulbright
US and Great Britain signed a new tax treaty | Norton Rose Fulbright
Some Mexican companies can no longer be included in US consolidated tax returns | Norton Rose Fulbright
More Turkish Power Industry Reforms
New Trends In The Market
Rules Change For Registering Corporate Tax Shelters
The Impact Of Electricity Price Caps | Norton Rose Fulbright
California moving to increase property taxes on power plants | Norton Rose Fulbright
Electric interties receive attention from the IRS | Norton Rose Fulbright
The Wisconsin Gas Company appealing decision by a federal district court | Norton Rose Fulbright
IRS said in service advice that a US power company had to pay tax on the distribution even though the money was returned | Norton Rose Fulbright
House Votes Tax Incentives For Power Projects
Tax indemnities in lease transactions aren't always enforced by the courts as written | Norton Rose Fulbright
Growing Market Expected In Carbon Trades
Environmental Update
Spain making a push to persuade US power companies to run investments into LatAm through Spanish holding companies | Norton Rose Fulbright
US Government Moves To Cap Electricity Prices
Mauritius revamped its companies law | Norton Rose Fulbright
Syncoal plant owners may have won a major battle but the war is not over | Norton Rose Fulbright
World Trade Organization said legislation the US enacted last year to replace the “foreign sales corporation” regime is an illegal export subsidy | Norton Rose Fulbright
Electric interties take front and center | Norton Rose Fulbright
Argentina said it will tax gain from the sale of shares in Argentine companies | Norton Rose Fulbright
Lenders May Need To Resecure Existing Loans
IRS Reopens Synfuel Window
Russia Edges Closer to Restructuring UES
A tax agenda is already taking shape for next year | Norton Rose Fulbright
Giving an ISO operating control over transmission assets will not jeopardize tax-exempt bonds that a utility used to finance them | Norton Rose Fulbright
New Product for Devaluation Risk
New "true lease" guidelines were issued by the IRS | Norton Rose Fulbright
Opinion: Deregulation Advocates Should Support The Refund Orders In California
The Bush energy plan faces an uncertain future in Congress after the change in control of the US Senate | Norton Rose Fulbright
The IRS Business Plan has several other items on it this year that could affect the project finance community | Norton Rose Fulbright
The New York gas import tax is un constitutional | Norton Rose Fulbright
Do Turkish Projects Make Sense? | Norton Rose Fulbright
California: The Financial Effects of the Crisis
Nothing Is Secret Anymore - US tax authorities may have the ability to read a lot more internal tax planning memos and e-mails
South Africa Restructures Its Power Sector
“Financial Assistance”: A Fatal Flaw in Cross-Border Acquisition Financings
Corporate acquistions will be a little easier to structure as “tax-free reorganizations” | Norton Rose Fulbright
Carolina Power& Light Company continues to insist that a nuclear power plant was placed in service for tax purposes in 1986 | Norton Rose Fulbright
California Threatens Windfall Profits Tax
WASTE FUELS receive more scrutiny
IRS is under fire from taxpayers who charge that it is violating a moratorium by cracking down on a tax planning technique | Norton Rose Fulbright
ITCs were denied to a utility | Norton Rose Fulbright
UK windfall profit tax cannot be claimed as foreign tax credits in the US | Norton Rose Fulbright
Brazil may have to refund money after financial transactions tax declared unconstitutional | Norton Rose Fulbright
California Fallout: New Tax Incentives Possible For Project Developers
Environmental Update
New IRS True Lease Guidelines
HSR filings will be significantly more expensive starting February 1 | Norton Rose Fulbright
Claiming R&D Tax Credits On Projects | Norton Rose Fulbright
Syncoal projects remain in limbo at the IRS | Norton Rose Fulbright
Municipal utilities are arguing with the US Treasury over whether a scheme to prepay for gas under long-term purchase contracts works | Norton Rose Fulbright
Holland Alters Its Approach To Tax Rulings
Turkey Overhauls Electricity Laws
Tax Opinions Face Scrutiny
Turkey increased a “temporary” corporate surtax from 20% to 25% | Norton Rose Fulbright -
Tax Incentives For Burning Local Coal
Most turbine maintenance costs should be deductible - IRS Rev. Rul. 2001-4 | Norton Rose Fulbright
Tax indemnities may be barred by the statute of limitations | Norton Rose Fulbright
Congress madechanges in tax law that will affect power companies and project developers | Norton Rose Fulbright
Sale of a power contract can yield capital gain, provided the transaction is properly structured | Norton Rose Fulbright
California Chaos: The Implications For Generators And Banks
Corporate acquisitions got a little easier | Norton Rose Fulbright
Environmental Update - February 2001
Interstate gas pipeline companies aren't overburdened by NY franchise tax | Norton Rose Fulbright
Careful when selling a subsidiary to a related company | Norton Rose Fulbright
Section 29 tax credits extended through 2012 under bills introduced in October | Norton Rose Fulbright
Foreign Multinationals Risk New Lawsuits In The US
Utility files a back claim for investment tax credits for the period 1986 through 1990 | Norton Rose Fulbright
Banks lending to merchant plants worry about projects refunding money collected for electricity | Norton Rose Fulbright
California At Sea: The Perfect Political Storm
Merchant plant developers can avoid having to pay tax grossups on their electric interties | Norton Rose Fulbright
FERC’s Failure To Order Refunds Spells Trouble For Generators | Norton Rose Fulbright
Lessees buying assets out from under leases cannot deduct part of the payment immediately as a cost to cancel the lease | Norton Rose Fulbright
Wind projects may not benefit from state tax incentives | Norton Rose Fulbright
Tax Issues And Incentives For Projects On Indian Reservations
IRS Stops Ruling On Syncoal Projects
Turbine maintenance costs easier to deduct after court decision | Norton Rose Fulbright
Ownership by vote not an easy matter to determine | Norton Rose Fulbright
Machinery can't be in service for tax purposes until employees of the owner have been trained to use it | Norton Rose Fulbright
Local distribution company challenges IRS over income taxes on refunds | Norton Rose Fulbright
Senator Charles Grassley takes over as chairman of the Senate tax-writing committee in January | Norton Rose Fulbright
Companies that borrowed money should be careful when changing their tax classifications | Norton Rose Fulbright
LILOS come under attack on audit
Spotlight On Section 45 Credits
Peru Moves To Reduce Mining Incentives
Section 29 tax credits come under fire | Norton Rose Fulbright
European Commission said it is investigating tax breaks given to companies on Madeira | Norton Rose Fulbright
Strategy used by some foreign companies to strip earnings from US subsidiaris expected to be shut down | Norton Rose Fulbright
Doubts Persist About European Gas Market
Connecticut said that developers of merchant plants must pay sales taxes on machinery and equipment purchased for use in projects | Norton Rose Fulbright
Connecticut retroactively taxes scrap tires that a power project uses as fuel | Norton Rose Fulbright
Environmental cleanup costs could not be deducted, a US appeals court told Dominion Resources | Norton Rose Fulbright
Sale-leaseback transaction ends up in court | Norton Rose Fulbright
US Treasury issues depreciation study in July 2000 | Norton Rose Fulbright
Merchant plant interties remain under study at the IRS | Norton Rose Fulbright
USING SWAPS TO REPATRIATE EARNINGS does not work, the IRS said
US Heading For Merchant Plant Overdevelopment
TAX-FREE MERGERS became a little easier under regulations the IRS issued at the end of August
Dispute Over Coal Ash Spills Into Court
New Rules For Undersea Mining
Mauritius subjects all offshore companies to income taxes at a 15% rate | Norton Rose Fulbright
AN INDIAN TRIBE could not tax utility property on its reservation, a US appeals court said
Water utilities lobbying for legislation to clarify that they do not have to report customer connection fees as income | Norton Rose Fulbright
Companies Hoping To Tap Into US Capital Markets Must Comply With Trade Sanctions
Tax lawyers discussed strategies for stripping foreign tax credits | Norton Rose Fulbright
IRS business plan this year calls for rewriting so-called “true-lease guidelines” | Norton Rose Fulbright
OECD Publishes Blacklist Of Tax Havens
London City Airport Transaction
Group of utiltiies pressing Congress to allow faster tax depreciation for generating equipment | Norton Rose Fulbright
Biomass groups lining up behind a bill Senators Lott and Murkowski introduced | Norton Rose Fulbright
Section 29 tax credits adjusted downward after the US government revamped its inflation index | Norton Rose Fulbright
“Whole Business” Securitizations Of Project Cash Flows | Norton Rose Fulbright
Holland announces it will no longer issue tax rulings on hybrid instruments or entities | Norton Rose Fulbright
IRS indecision could make it more expensive to interconnect merchant plants to utility grids | Norton Rose Fulbright
Incentives to burn local coal under fire | Norton Rose Fulbright
Commonwealth Energy arguing that improvements made in the late 80s to a 1960-era power plant qualified for ITCs | Norton Rose Fulbright
Saudi Arabia cut taxes on foreign investors | Norton Rose Fulbright
Changes in law will revive interest in the Netherlands Antilles as a place to put offshore holding companies | Norton Rose Fulbright
FSCs remain under fire | Norton Rose Fulbright
Mauritius companies receive notices from tax authoritiesasserting they do not qualify for benefits under India-Mauritius tax treaty | Norton Rose Fulbright
US Congress Edges Closer To Action Against Aggressive Tax Schemes
US Treasury expected to report to Congress on whether recent technological advances require shortening depreciation periods | Norton Rose Fulbright
Two interest double-dip structrures under fire | Norton Rose Fulbright
IRS Moves Against “Tax Products”
Peru Launches Ambitious Plan To Privatize Assets
Tax strategies for restructuring power purchase agreements
US Adopts Market Rates For Gas Transportation Over Interstate Pipelines
Creating An Effective Security Package Using Commercial Insurance In International Projects
Interties at merchant plants will receive more study from the IRS | Norton Rose Fulbright
Government takeovers of private water companies would be made more difficult under a bill that Rep. Crane introduced | Norton Rose Fulbright
Telephone pole removal costs can be deducted immediately even though they will be replaced| Norton Rose Fulbright
Dutch finance subsidiary denied benefits under the US-Dutch tax treaty | Norton Rose Fulbright
Governments Start To Address Legal Issues Raised By E-Trading
The budget that President Clinton sent Congress in February has many provisions that would affect the project finance community | Norton Rose Fulbright
FSCs are an illegal export subsidy, the World Trade Organization said again | Norton Rose Fulbright
France expected to impose a carbon tax on industrial energy users in 2001 | Norton Rose Fulbright
Turkish Arbitration Issue Resolved
Efforts to escape arbitration for a dispute in the Dominican Republic failed | Norton Rose Fulbright
France Takes First Steps To Open Electricity Market
Briefly noted
Foreign tax credits can be claimed in the US for “advance corporations taxes” | Norton Rose Fulbright
US plans to reduce nitrogen oxide emissions | Norton Rose Fulbright
IRS Moves To Limit Certain Foreign Tax Planning
Greenhouse Gas Credits May Prove A Source Of Financing
Ways and Means held a hearing on corporate tax shelters | Norton Rose Fulbright
US Courts Attack More Corporate Tax Shelters
US sanctions for Pakistan if formal finding that the government was overthrown in a military coup | Norton Rose Fulbright
Short tax years and depreciation | Norton Rose Fulbright
Recyclers exempted from environmental liabilities under federal Superfund law | Norton Rose Fulbright
Failed plan for repatriating earnings | Norton Rose Fulbright
IRS Says Power Contracts Were “Involuntarily Converted”
Consensus Bill on how US states would be allowed to tax telephone company income from cellular phones | Norton Rose Fulbright
Third Parties Gain Right To Enforce Project Contracts
US Tax Laws Change — Again
New Insurance For Capital Markets Financings
Tax disclosures in offering circular | Norton Rose Fulbright
Indemnity payments may not be taxable income | Norton Rose Fulbright
US temporarily shelved rules that made it harded for US multi-nationals to "strip earnings" | Norton Rose Fulbright
Latest Tax Angles For Latin American Projects
US Action Closer On Corporate Tax Shelters
“Lite Regulation” Is Not “Deregulation”
US State Department under pressure to impose sanctions agains Spanish hote chain in Cuba| Norton Rose Fulbright
Ukraine To Sell Off Utility Assets
US Treasury believes it has authority to disallow interest deductions | Norton Rose Fulbright
Debt-equity swaps in Latin American deals face scrutiny from IRS | Norton Rose Fulbright
Thailand plans to cut customs duties on 326 capital goods | Norton Rose Fulbright
PURPA contracts won another round in court | Norton Rose Fulbright
Invoked Section 269 is a danger in complicated tax structures | Norton Rose Fulbright
NOx Reduction Plans in Turmoil
BRIEFLY NOTED - September 1999
Depreciation case may have opened the door to claiming faster tax writeoffs | Norton Rose Fulbright
Favorable financing terms are not a separate asset
Discriminatory taxes against telephone companies were struck down in two states
Congress expected to begin writing a tax bill in July that will affect the project finance community | Norton Rose Fulbright
IRS addresses tax effects of contract restructurings
Political risk insurance coverage expands
New US rules cut NOx from power plants and target haze
Progress On Shared Pledge Dilemma
Senate Bill Would Allow Tax-expempt financing for US Highway Projects | Norton Rose Fulbright
US Parent That Made a Loan to a Subsidiary Did Not Have to Accrue Interest | Norton Rose Fulbright
Obstacles to Privatizing Sewage Treatment
Utilities can deduct portion of receivables each year | Norton Rose Fulbright
Chile wants more from electric generating companies | Norton Rose Fulbright
California Coalition wants Section 45 credits denied under PPAs signed before 1987 | Norton Rose Fulbright
Back-to-back warrants a way to repatriate earnings from foreign operations to the US without triggering US taxes | Norton Rose Fulbright
US plans no change in sanctions against Libya, India and Pakistan | Norton Rose Fulbright
Government crackdown looming against corporate tax shelters | Norton Rose Fulbright
Hybrid Debt Survives Test Case | Norton Rose Fulbright
Briefly noted - March 1999
Water projects present different risks than power
Lockheed Martin filed a revised policy on hiring foreign business consultants with the US SEC | Norton Rose Fulbright
Clinton proposes tax changes affecting project finance
Congress considers rewards for reducing greenhouse gas emissions
US banks can claim foreign tax credits for withholding taxes tied to loans to the Brazilian Central Bank | Norton Rose Fulbright
Discussions with an investment bank about a tax planning idea had to be disclosed to the IRS on audit | Norton Rose Fulbright
Capital contributions by US persons to foreign corporations and foreign partnerships must be reported to the IRS under new rules| Norton Rose Fulbright
US coal companies owed tax refunds by the federal government | Norton Rose Fulbright
US companies create “straddles” with adverse tax results by borrowing in a foreign currency | Norton Rose Fulbright
Mexico attracting attention from independent power plant developers | Norton Rose Fulbright
US multinationals with UK subsidiaries should consider distributing earnings to the US as dividends before April 6
New York considering tax changes that would affect independent power companies doing business there | Norton Rose Fulbright
Netherlands Supreme Court decision suggests a way to strip earnings from Dutch holding companies without paying a withholding tax | Norton Rose Fulbright
Power companies in the UK fear a legal minefield when they are forced to unravel “contracts for differences” | Norton Rose Fulbright
Dutch green incentives offer possible financing angle
IRS said “strong proof” is not required to disavow the form of certain transactions between related parties | Norton Rose Fulbright
MCI found a way to eliminate sales and use taxes on construction costs for a project
Mexico increases taxes government’s budget is approved on NYE | Norton Rose Fulbright
Power Marketers Up in Arms about January 1 Letter from the Deputy Commissioner of Taxes in New York | Norton Rose Fulbright
Trouble Getting Lender Liens Over Reserve Accounts
Argentina increased taxes amidst calls to overturn Congress | Norton Rose Fulbright
Saudi Arabia Overhauls Electricity Supply
Section 861 Structures Under Fire | Norton Rose Fulbright
IRS Cracks down on "fast-pay stock" | Norton Rose Fulbright
Brazil increased taxes and is reforming others | Norton Rose Fulbright
US companies operating in Mexico may want to seek rulings on Mexican asset taxes | Norton Rose Fulbright
US is rethinking when multinationals can defer US taxes on foreign earnings | Norton Rose Fulbright
MINOR MEMOS - January 1999
Minor memos - November 1998
Countries ranked among the 10 most corrupt countries in the world | Norton Rose Fulbright
Aggressive tax structure loses round two
Congress will launch hearings next year on rewriting international tax rules | Norton Rose Fulbright
Use taxes on electricity look more likely to make up for loss of other tax revenue from deregulation | Norton Rose Fulbright
US satellite companies look for help from the US government | Norton Rose Fulbright
The first LILO with ultimate us ownership closed on the King’s Lynn power plant | Norton Rose Fulbright
IRS provides roadmap for hybrids
Contract buyouts made cheaper
Congress orders possible sanctions against more countries
Older power plants under siege for air emissions
Congress votes tax changes affecting project finance | Norton Rose Fulbright
Look for the IRS to provide a definition of tax shelter before the end of the year
Congress weighs changes in Foreign Corrupt Practices Act
Support is building in Congress for extending production tax credits
US Court Hits Complicated Offshore Transaction
The Australian government proposed tax reforms that hit US power companies | Norton Rose Fulbright
Unexpected taxes hit wheeling arrangements
Transition rule put in a tax bill to help a single or small group of taxpayers | Norton Rose Fulbright
Lenders seek assurances about year 2000 problems
New Tax Credit Possible For Cogenerators
Spare parts are placed in service when they are delivered to the taxpayer | Norton Rose Fulbright
Check-the-box got a little easier last month
Minor memos - September 1998
Treasury takes aim at LILOs
Reformas al Procedimiento Ordinario Mercantil en México | Norton Rose Fulbright
The Sale of a US Business
US Utilities
Ten Legal Traps for Investors in India
Coal-to-Liquids Projects in the United States
Coal Companies
Carbon Reduction Projects in Africa
Calculating How Much Tax Equity Can Be Raised
Biofuel Producers
A New Farm Bill
A Hot Solar Market
Securitizations of Tax Revenues in Mexico
Toll Road Outlook
An Unwind
A Structure
Solar Financing Strategies from an Investor Perspective
Potential Effects of the Move from US GAAP to IFRS
Hydropower in Africa
Mexico Goes Verde
New Tax Incentives for Energy
Luxembourg
US Toll Roads
US Supreme Court Affirms Sanctity of Power Contracts — Sort Of
US Multinational Corporations
How Biofuel Plants
Heavy Demand for DOE Loan Guarantees
Frozen Credit Markets and Falling Oil Prices Create Challenges for Renewables Projects
Empire Zone
Biofuels Strategies to Survive Loan Defaults
Delaware Court Rules No MAE in Hexion/Huntsman Litigation
SEGREGATED FUNDS
Special Treatment for Broker-Dealer Customers in the United States
Overcoming Hurdles to Commercializing Cellulosic Ethanol
Options for Restructuring Publicly-Traded Debt
LLCs With Separate “Series”
Two State Tax Credits
Trends in Tax Equity for Renewable Energy
Tax Penalties for Restructuring Project Debt
How the Global Credit Crisis is Affecting Project Finance in the Gulf Arab States
Hooking Up: Recent Cases Affecting Grid Interconnection
Investment Adviser Must Get Prior Approval to Manage Utility Shares
CREBs
A State Grant
A Wind Farm
A US Taxpayer
California Plans a Carbon Diet
A Rural Electric Cooperative
A Look Forward Into 2009
Treasury Rolls Out Cash Grant Program
Waste
The 80-20 Test
Reflective Roof Surfaces
Purchasers of State Tax Credits
State Tax Credit
President Obama
Disguised Sales
A US Utility
Update: M&A Market
Finding Development Capital
Cross-Border Renewables—Baja to California
A New Transmission Superhighway Takes Shape in the West
DOE Moves on Loan Guarantees
Update: Tax Equity and Debt Markets
The Year Ahead: What to Expect from Washington
Asset Sales in Bankruptcy
Islamic Project Finance: Structures and Challenges | Norton Rose Fulbrigh
Toll Road Update
Guarantee Fees
Germany Cuts Solar Subsidy
Build America Bonds
Uncertain Tax Positions
Wyoming
Utah
R&D Tax Credits
A Valuation
A US Airline
Smart Grid Grants
Update: Tax Equity Market
Court Orders Lender to Continue Funding Defaulted Loan
Tax Credits for Green Manufacturers: Who Will Use Them and How
Swap Gets Wholesale Generator Into Trouble
Strategies for Starting Construction
Shedding Assets Quickly in Bankruptcy
Revamped Solar Initiative in New Jersey
Green Manufactures
Russia
The Hawaii Legislature
Natural Gas
Tax Indemnity Claims
Cash Grant Update
Carried Interest
Spotlight On Turkey
Wind and Solar Valuations: Too Low, Too High or Just Right?
Use of Finance Subsidiaries in Malta And Belgium
United Kingdom Enacts Sweeping Foreign Bribery Legislation
The New UK Coalition Government’s Green Agenda
Business Methods and Tax Strategies
An Income Deferral Strategy
Mock Tax Equity Negotiation
A Better Opportunity?
Renewables Spread to the Near East
Potential Effects of US Financial Sector Reform
Many Options For Solar Developers In California
What Happens If the US Ethanol Tariff Expires?
US Tightens Sanctions Against Iran; Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010
Britain Moving to Establish a Green Investment Bank
The Chinese Have Arrived
Electricity Storage: What’s The Potential And When?
Brazil Will Need Massive Capital for Infrastructure
Treasury Clarifies Cash-Grant Rules For Developers
FASB Proposes Increased Loss Contingency Disclosure Rule
Open for Business - The Tax Benefits of United Kingdom Holding Companies
China Renewables Update
Florida
A Transaction Was a Lease
Equipment Leases
Capital Gains
Tax Credits and NEPA
A Disguised Sale
Street Lights
Massachusetts
In-Bound Acquisitions
Potential Effects of US Financial Sector Reform (Special Update)
Under Construction in Time for a Treasury Cash Grant?
Financial Services Litigation Newswire
A Tax Idea
Qatar
Solar Curtain Walls
Solar Rebates
A Bi-Partisan Deficit Reduction Commission | Norton Rose Fulbright
Temporary Utility Rate Increases
US Investigates Chinese Energy Subsidies
Next Generation Vehicles: Opportunities and Obstacles
New Law Permits In-Plan Roth Conversions
Energy Security: Cooperation Between Ukraine and the EU
Financing Utility-Scale Solar Projects
FERC Opens the Door to Feed-In Tariffs in the United States
California: Moving Beyond the Elections
What the US Election Results Mean for Renewable Energy
UK Holding Companies: Not Yet Working?
UK Green Investment Bank Update
The Challenges Facing Renewable Energy Developers in Emerging Markets
Solar Market Expanding in Pennsylvania
Expanding Enforcement: SEC Charges Non-U.S. Issuer with FCPA Violations in Historic Case
The problem with casual
RICO's Post-Morrison Reach: Will Other Courts Adopt the 2nd Circuit's Approach? | Norton Rose Fulbright
Start-of-Construction Issues
Proposition 26
California Settlement Settles Old Scores and Charts New Paths for Generators
Cellulosic Biofuels: The Future Is When?
California Cap-and-Trade Program Takes Shape
PPPs in the Middle East
DOE Loan Guarantee Update
Master Financing Facilities for Solar Projects
Turkey Moves to Boost Renewable Energy
PPPs in the Middle East (Special Update)
Chinese Wind Subsidies
Germany
Section 48C Tax Credits
The European Commission
Solar Panels
A Canadian Appeals Court
More Subsidies for US Energy Projects
A Solar Developer
Storm Clouds In The Middle East
Project Sales: Market Update
Using Tradable Renewable Energy Credits in California
USDA Loan Guarantees: A Viable Alternative for Renewable Energy Projects?
Funding UK Subsidiaries: Debt or Equity?
FERC Gen-Tie Policy Poses Risks to Renewable Project Developers
China Wind Power Update
Project Sales: Market Update (Special Update)
What's Ahead for Subsidies and Support for Renewable Energy in the US? | Norton Rose Fulbright
A Report Card On Stimulus Support For Renewable Energy
Most Influential Lawyers
Turkey Introduces Tax Incentives for Leasing Certificates
Corporate Tax Reform
Community Wind Projects
The District of Columbia
The 100% Depreciation Bonus
Developer Fees
Earn Outs
IRS Regulations
Iran Sanctions
New York Court Dismisses Iceland Financial Crisis Suit on Forum Non Conveniens Grounds
How Close Are Large-Scale Ocean Energy Projects? (Special Update)
US Policy Outlook For Renewable Energy | Norton Rose Fulbrigh
US Offshore Wind Projects Move Toward Financing
US Hydropower Market
The UK’s Green Future | Norton Rose Fulbright
Renewables Opportunities in Mexico| Norton Rose Fulbright
New California Energy Rules May Complicate Financing of Renewable Energy Projects
Wind Energy Is Going Real Time In the Midwest
Regulators Uncover Foreclosure Process Deficiencies, Resulting in Consent Orders
How Close Are Large-Scale Ocean Energy Projects?
Effect of UK Bribery Act on Project Finance Market | Norton Rose Fulbright
Attention Shifts From A Clean Energy Bank to a Broader Infrastructure Bank
Outlook For Private Investment In US Infrastructure
Something for Everyone: CIGNA Corp. v. Amara| Norton Rose Fulbright
Mexico Introduces Class Actions for Consumer, Financial Service, and Environmental Claims
Renewables Opportunities in Mexico (Special Update)
The US Department of Energy
Success Fees
Grants
Biomass Power Plants
A Tax Credit Transaction
A Synfuel Plant
US Retail Electricity Prices
The US Patent Office
Depreciation Bonus
Connecticut
Municipal Utilities
Congress
California Property Taxes
Treasury Reveals Diligence Bands for Solar Cash Grants
The Renewable Portfolio Standard
Renewable Energy Projects in Puerto Rico
US Treasury Tackles Inflated Solar Cash Grant Applications | Norton Rose Fulbright
Chinese Solar Cells May Face US Import Duties | Norton Rose Fulbright
Homeowners' solar rebates from utilities must be reported as income taxes in some cases | Norton Rose Fulbright
Solar curtain walls qualify for federal tax credits; Private Letter Ruling 201043023 | Norton Rose Fulbright
Series LLCs helped by proposed regulations IRS issued in September | Norton Rose Fulbright
Restrictive Covenants in the Sale of Business Context
Qatar's new corporate income tax will apply retroactively to profits | Norton Rose Fulbright
Practical Advice: Wind and Solar Projects on BLM Lands
Policy Quagmire: What Next?
Oil and Fuel Companies Under Increasing Pressure to Stop Iran Business
Negotiating With Chinese Lenders | Norton Rose Fulbright
Municipal utilities make bilateral sales of renewable energy credits from renewable projects they own | Norton Rose Fulbright
Latin America: How Big an Opportunity For Renewables?
Is the US Independent Generator Model Dead?
India plans green bank that would provide funds to wind, solar, tidal and other renewable projects | Norton Rose Fulbright
Increased Court Fees Become Effective on 1 November 2011
Winds of Change In South Africa | Norton Rose Fulbright
US Patent Office issued as many as 122 patents on tax products and another 151 applications pending | Norton Rose Fulbright
Temporary utilitiy rate increases are not compensation for storm losses; ILM 201036001 | Norton Rose Fulbright
How The Arab Spring Is Affecting The Project Finance Market In The Middle East
FCPA enforcement actions are skyrocketing | Norton Rose Fulbright
Financing Rooftop Solar Projects in the US
Chinese Solar Cells May Face US Import Duties
Battle Over Power Contracts
Tax idea wasn't stolen according to California state appeals court | Norton Rose Fulbright
US Inbound Investment Strategies For Renewable Energy
Cash Grant Disputes: Strategies for dealing with the Treasury Department
US Renewable Energy Policy Outlook
Oil and Fuel Companies Under Increasing Pressure to Stop Iran Business (Special Update)
Investors Are Hiding Under Umbrella
Negotiating With Chinese Lenders (Special Update)
Practical Advice: Wind and Solar Projects on BLM Lands (Special Update)
US Inbound Investment Strategies For Renewable Energy (Special Update)
Winds of Change in South Africa
Federal Bank Regulators
Peru
More Substation Equipment
Wind Farms in Puerto Rico
A Municipal Power Plant
A District Cooling System
Anaerobic Digester
A Rooftop Solar System
Tax Strategy Patents
Biofuel
Large Batteries
Installed Solar Costs
Power Plants That Use Solid Waste
Most California Solar Projects
SEC Adopts Revised “Accredited Investor” Definition
Qualification of A Renewable Energy Source As Public Purpose Investment Under The Draft Bill of The Law On Renewable Energy Sources
What You Will Not Find In The Draft Bill of The Law On Renewable Energy Sources
What Corruption Really Costs
The Devil is in the Detail
Boilerplate Matters: Giving Notice
Recent Trends in Financing & Structuring Green Energy M&A Deals | Norton Rose Fulbright
Selected Treasury 1603 Grant Materials (Revised)
California Rules Worry Out-Of-State Generators (Special Update)
The New Mexican Class Actions Law - And What German Companies Active In The US Should Know About It
Certain Incentives for Investing in the Wind Energy Sector in Ukraine (Special Update)
EPA Proposes Greenhouse Gas Limitations for New Power Plants (Special Update)
New York Continues Assault on MERS
US Fish And Wildlife Service Voluntary Land-Based Wind Project Guidelines (Special Update)
State of the Tax Equity Market (Special Update)
Euro Headaches
State of the Tax Equity Market
Solar War Stories: From the Financial Front Lines
Interest Growing in US PPPs
California Rules Worry Out-Of-State Generators
U.S. Increases Duties on Chinese Solar Cells
Raising Doubts About the Law of the Sea Treaty
Antidumping Duties on Chinese Solar Cells Retroactive to February 25, 2012
Restructuring Corporate Bonds: A Menu of Options
The US Commerce Department
Tax-Exempt Status
Hart-Scott-Rodino
Power Contract Values
Some Paper Companies
Carbon Sequestration Credits
A Tax Strategy Patent
Section 1603 Payments
India and Vodafone
Viewpoint
US Financial Institutions
US Mercury Rule Survives Senate Vote (Special Update)
Appeals Court Upholds US Greenhouse Gas Rules (Special Update)
Changing Constants
Inverted Lease: Deep Dive
Pollution Limits Set Aside (Special Update)
Environmental Law
Banking on the Future
Advanced Coal
A Tax Opinion
Brazil
Carbon Credits
Gillette
Developers
Mauritius
How Smart Companies Use FCPA, U.K. Bribery Act to Ensure Deals Are Valued Correctly
Governments Move to General Principles to Combat Aggressive Tax Planning
Foreign Tax Credits
Distributed Solar: Unalloyed Growth Story?
Biomass Suffers A Setback
Barge-Mounted Power Plants
An Interesting Inbound Investment Structure
A Tax Equity Transaction
A Power Contract
A Management Contract
A Large Sales Tax
Survival Strategies: The Challenges In Utility-Scale Renewable Energy
Sophisticated Investor’s Duty to Investigate Bars Fraud Claim Over Credit Default Swap Losses
PPPs: Has The US Finally Found a Path Forward?
Projects on US Indian Reservations
Prepaid Power Contracts
No Private Right of Action for Damages Against Banks Under New York’s Exempt Income Protection Act
New York Lawsuit Over Bank’s Actions in Singapore Is Dismissed
New Trend: Combining Gas with Wind and Solar Projects
Liquefied Natural Gas Exporters Queue Up
The US Department of Justice
The Search for Lowest Cost Capital
The Rush Into Latin America: Are Developers Making Money South of the Border?
The Remaking of the US Power Sector
Allocating Acquisition Financing Risk: Sellers and Private Equity Buyers Sharpen Focus
Section 1603 Update (Special Update)
Section 1603 Payments May Face Haircut (Special Update) | Norton Rose Fulbright - September
Prepaid Power Contracts (Special Updates)
New Trend: Combining Gas with Wind and Solar Projects (Special Update)
LNG Exporters Queue Up (Special Update)
Governments Move to General Principles to Combat Aggressive Tax Planning (Special Update)
Biomass Suffers A Setback (Special Update)
International Commercial Disputes: To Arbitrate or To Litigate, That is The Question
Section 1603 Aftermath: Were Renewable Energy Developers Shortchanged?
South Africa
Electricity
Kuwait
Feed-In Tariff Insurance
Europe Moves Closer to Taxing Financial Transactions
Energy Storage: The Road Ahead
A Property Tax Break
Chile: Challenging Market
Tapping Into Capacity on Merchant Transmission Lines and Interties
Saudi Arabia: The Future Solar Leader | Norton Rose Fulbright
Retroactive Taxes
Project Bonds and Mini-Perms: A New Era in the Middle East
Parent Guarantees
Interest Deductions
US Import Duties
The Comparable Sales Method
Navigating Ever-changing SREC Markets
Russia Rules Against ‘Sole-option’ Clauses
Solyndra: Now It’s IRS’s Turn
Hawaii Clarifies Solar Tax Credit Rules (Special Update) | Norton Rose Fulbright
First Auction Of California Cap And Trade Program Proceeds Despite Lawsuit (Special Update)
The Time Is Now To Enhance Grid Resiliency
Solyndra Pursues the Chinese
Energy Storage: The Road Ahead (Special Update)
IRS Provides Retirement Plan Relief for Hurricane Sandy Victims
Europeans Boost Investment in US Renewables: US Holding Corporation or Direct Investment?
Saudi Arabia: The Future Solar Leader (Special Update)
Ukraine Reintroduces Mandatory Conversion of Foreign Currency
Tapping Into Capacity on Merchant Transmission Lines and Interties (Special Update)
Solyndra Pursues the Chinese (Special Update)
Project Bonds and Mini-Perms: A New Era in the Middle East (Special Update)
Latin America: Natural Resources Deal Flow Picks Up (Special Update)
Latin America: Natural Resources Deal Flow Picks Up
US Policy Outlook for Renewable Energy
Feed-In Tariff Insurance (Special Update)
Europe Moves Closer to Taxing Financial Transactions (Special Update)
Chile: Challenging Market (Special Update)
Answering the Chronic Question: What To Do With Fossil Fuel Subsidies
Project Financing: the Big Picture
Project Bonds and Mini-Perms - A New Era in the Middle East
Post-1603 Solar Finance Options: Can REITs Successfully Be Deployed?
Saudi Arabia: The future solar leader
Congress Delays Fiscal Cliff (Special Update)
Start of Construction (Special Update)
D.C. Circuit Lets Stand its Decision to Vacate Cross-State Clean Air Rule (Special Update)
What's next for the CFPB in light of the Noel Canning decision? | Norton Rose Fulbright
Prepaid Power Contracts or Leases
Opportunity to Buy Operating Wind Farms?
Non-Appropriation Risk in Government Contracts
Iran Trade Sanctions
Investing in Negawatts
Section 48A: Hydrogen Energy California
Sequestration
Minor Memo
Electric Aggregation: The Next Boost for Renewables?
Cost of Capital: 2013 Outlook
Condemnation Payments
Additional Withholding on US Cross-Border Payments
A New US Tax on Investment Income
A CFIUS Report
The US Army Goes in Search of Electricity
Wind, Geothermal, Biomass
The Next Generation of Solar Project Finance
Treasury Cash Grants
What’s New? Speech to Infocast Wind Finance & Investment Summit | Norton Rose Fulbright
Healthcare PPPs in Turkey
Application Window for Green Manufacturer Tax Credits Re-opens
Selling Abroad Requires Careful Tax Planning
How To Benefit From The DOE’s Clean Energy Manufacturing Tax Credits
Commercial Division Update: The Economic Interest Defense To Tortious Interference Claims
Distributed Generation Tranching Partnership
Road PPPs in Turkey
REITs And Solar: The Future Is Already Here
Sequestration Haircut for Section 1603 Payments (Special Updates)
Divisional Acquisitions A Clean Break?
House Tax Staff Proposes Rewrite of Partnership Tax Rules (Special Update)
Can Indian Tribes Own Renewable Power Projects? IRS says yes | Norton Rose Fulbright
Production Tax Credit Extension Means Greater Short-term Investment | Norton Rose Fulbright
Taxes and Options to Purchase Partnership Interests
Pension Funds
Saudi Arabian Renewable Energy Program: Ready, Set
Property Taxes
Tax Equity Transactions
Partner Guarantees
No Costs Were “Incurred”
New Dodd-Frank Swap Rules Have Implications for Loan Guarantees and Security Documents
Keys To Getting California Power Contracts Approved
North American Development Bank
New Swap Rules
Initial Property Tax Assessments
Indian Tribes
China Sets New Energy Goals
Batteries
IRSupdate
Tips For Construction Contractors to Avoid Costly Missteps
The US Foreign Corrupt Practices Act
The US Distributed Solar Market
The State of Project Financing in the Near East
Drive to Reduce the Cost of Capital
Iran Sanctions Enforcement Not Keeping Pace With Rhetoric
Saudi Arabian Renewable Energy Program: Ready, Set (Special Update)
Iran Sanctions Enforcement Not Keeping Pace With Rhetoric (Special Update)
Tips For Construction Contractors to Avoid Costly Missteps (Special Update)
Drive to Reduce the Cost of Capital (Special Update)
Competition Law: Aspects of M&A Transactions in Ukraine | Norton Rose Fulbright
China Sets New Energy Goals (Special Update)
How Fixing REIT Rules Would Help Wind Projects
Synthetic Power Contracts
IRS Defines Start of Construction
Ukraine and the Cyprus Bailout: Time to Find a New Haven for Direct Foreign Investments?
IRS May Supplement Start-of-Construction Guidance (Special Update)
Sunny Days Ahead for Turkish Solar Power
IRS Speaks on Start of Constructions PTC (Special Update)
REITs & Renewables: An Emerging Combination
Risk Alert: Bribery Red Flags and Schemes
Financing Renewable Energy Projects on Native Lands
How REITS Are Already Investing In Renewables
Commercial Microgrids: The Next Big Thing? | Norton Rose Fulbright - June, 2013
Accelerating The (Commercial) PACE
Sunny Days Ahead for Solar in Turkey
Power Contracts with the US Military
More US Gas Exports Approved: What Next?
Shale Gas in China: How Far from Dream to Reality?
The CHP Revival
US Public-Private Partnerships: A Few Steps Forward and One Possible Step Back
US Public-Private Partnerships: A Few Steps Forward and One Possible Step Back (Special Update)
The Rush To Start Construction (Special Update)
The CHP Revival (Special Update)
How REITs Are Already Investing In Renewables (Special Update)
Commercial Microgrids: The Next Big Thing? (Special Update)
Accelerating The (Commercial) PACE (Special Update) | Norton Rose Fulbright - June, 2013
Sunny Days Ahead For Solar In Turkey (Special Update)
Solar Rooftop Companies May Not Be Making Retail Sales (Special Update)
Shale Gas In China: How Far From Dream To Reality? (Special Update)
Power Contracts With The US Military (Special Update) | Norton Rose Fulbright -
Oman: Future Power and Water Needs (Special Update)
New Tax Equity Guidance Expected (Special Update)
More US Gas Exports Approved: What Next? (Special Update)
Distributed Solar Update
Series LLCs
The US Treasury
Carbon taxes
State Income Taxes
Repatriation Strategy
Foreign Partners
Cost Reimbursements
Chinese Outbound M&A in Germany
Windfall Profits
Improvements to power plants
The Rush To Start Construction
Oman: Future Power and Water Needs
The Tax Equity Market
Corporate Practice NewsWire
NRG Energy, 자사 “YieldCo”의 IPO를 통하여 4억3100만 달러확보
Going Merchant
Energy Storage Update
Disruptive Business Models
CFIUS and In-Bound US Investments
California Dreaming
Portfolio Sales and Consolidation
New Financing Strategies
Market Outlook
P3 Update: TIFIA Program Developments (Special Update)
Wind Farms
Tax-Exempt Bonds
Rescissions
Another Leveraged Partnership
Purchase Price Allocations
More Construction Start Issues
The Section 1603 Program
Fixed-Price Purchase Options
Curtailments
Puerto Rican solar
Commercial Division Update: Extent of Martin Act Preemption Of Common Law Claims for Fraud
Renewable Energy Installations Accelerate In Hawaii
The “Little Energy Three-Pack” - New Rules for Trading in Gaseous Fuels in Poland
Federal Loan Guarantees for Projects in Rural Areas
DOE Loan Guarantees for Advanced Fossil Fuels: They’re Back!
Non-Residents and Interest Income: Judicial Practice in Ukraine
SEIA Solar Tax Manual Update: What's New?
IRS Updates Construction Start Rules
Jordan Launches Round 2 of Direct Proposals Process for Renewable Energy
The Status of REITs and Renewables: Un Update From The Field
What's New? (renewable energy)
The Priority of Environmental Cleanup Costs: A "Collective Action Problem" | Norton Rose Fulbright
Renewable Energy Opportunities in The Middle East (Special Update)
Renewable Energy Opportunities in The Middle East (1) (1)
Legislative Victories Promise Further Growth for Rooftop Solar in California (Special Update)
Legislative Victories Promise Further Growth for Rooftop Solar in California
Islamic Bonds Go Mainstream (Special Update)
Hawai`i: Renewables Paradise? (Special Update)
Chinese Solar: On The Upswing? (Special Update)
Bridge PPAs (Special Update)
Additional Power Needed in Southern California
Additional Power Needed in Southern California (Special Update)
Hawaii: Renewables Paradise?
UK Green Bank Update (Special Update)
Bridge PPAs
Islamic Bonds Go Mainstream
Chinese Solar: On The Upswing?
Washington State
UK Green Bank Update
The Mexican Congress
Some Refundable Tax Credits
Solar Equipment Prices
Several Construction Start Issues
Investment Funds May Be Liable For Underfunded Pensions in Companies in Which They Invest
A California Property Tax Valuation
Islamic Bonds Go Mainstream- Part I
Islamic Bonds Go Mainstream- Part II
What' New (Distributed Solar West Conference) | Norton Rose Fulbright
美国外国投资委员会 (CFIUS) 以及中国投资活动：从史密斯菲尔德食品公司 (SMITHFIELD) 的收购交易中吸取的教训
Changes to the Polish Fiscal Code
CFIUS and Chinese Investments: Lessons From the Smithfield Deal
Yield Cos Compared
SWAPS
REIT Conversions
A Disguised Sale and Lack of Economic Substance
A Busted “MIDCO” Transaction
The Mauritius-India
Investment Tax Credits
Tax Equity
Residential Solar Credits
Purchase Options
Utility Rebates
US Tax Changes Start to Take Shape (Special Update)
South Africa: Lessons From Projects Financed to Date (Special Update)
Power Africa: Market Reaction to the Obama Initiative (Special Update)
Nasdaq Amends Rules on Compensation Committee Independence
Doubts About State-Mandated Power Contracts
China Moves To Ramp Up Shale Gas Production (Special Update)
Agreements to Negotiate in Good Faith May Mean More Than You Think
Energy Storage on the Cusp (Special Update)
Yield Cos Compared (Special Update)
Ethanol Loses Steam (Special Update)
“But I’m Canadian!” And Other CFIUS Dilemmas (Special Update)
Energy Storage On The Cusp
China Moves To Ramp Up Shale Gas Production
But I'm Canadian! And Other CFIUS Dilemmas | Norton Rose Fulbright - December, 2013
US Tax Changes Start to Take Shape
Power Africa: Market Reactions to the Obama Initiative
South Africa: Lessons From Projects Financed To Date
Ethanol Loses Steam, But Only in Part
Renewable energy opportunities in the Middle East
Biodiesel Blenders
A Partner
The Volcker Rule
CFIUS Summarizes Actions
Renewable Energy Tax Credits Could be Merged
Like-Kind Exchange of Power Plants Ends Up in Court
Renewables Companies Grapple with Construction-Start Issues
IP Holding Companies Lose in State Court
Relocation Payments
Real Estate Investment Trusts
Fees Paid by Portfolio Companies to Private Equity Funds
Partnerships
US Duties Could Catch More Chinese Solar Panels
IRS Finds Significant Issues on Tax Returns by Companies That Recieve Treasury Cash Grants
Doubts About State-Mandated Power Contracts (1)
Employer Pay or Play Health Care Mandate Is Further Delayed Until 2016 for Medium-Sized Companies
Tax Equity Market Weighs New IRS Guidelines
Opportunities: Southern California Power Needs
Opportunities: Renewable Energy Projects Near Mines
Mexico Opens its Energy Markets
Kuwait: The BOT Market Reopens
Is the Power Industry Business Model at a Tipping Point?
The Outlook For Electricity Demand
Cost of Capital: 2014 Outlook
Evaluating European Infrastructure Bonds
Changes Ahead For California Residential Solar
Adjustments Needed in Some Partnership Terms
A Lifeline For Cellulosic Ethanol Projects in California?
Commercial Division Update: Criteria for Provisional Remedies In Aid of Arbitration
Brazil Kicks Off New Year with Clean Companies Act
Demystifying How the New Rule 506 “Bad Actor” Disqualification Impacts Private Funds
SEC Releases 2014 Exam Priorities
SEC Enforcement Trends to Watch in 2014
Broker-Dealer Registration Concerns for Private Fund Sponsors
2014 SEC Compliance Outreach Program: Key Takeaways for Private Fund Advisers’ Chief Compliance Officers
Long-Awaited Final Employer Pay or Play Regulations Issued
AIFMD Upcoming Deadline
New York City Council Passes Amendments to the Sick Time Act; Law to Be Effective for All NYC Employers on April 1, 2014
Russia – Ukraine – US and EU Sanctions: Legal Issues on Which Chadbourne is Working
The Camp Tax Reform Bill
Targeted Partnership Allocations
PPP Update: US Infrastructure Legislation
Powering Africa
Outlook for Utility-Scale Renewables in California
New York Green Bank Opens for Business
State Tax Credits
Saudi Arabia
New USDA Loan Guarantees
Loans
Korea Expected to Sell Overseas Assets
Jordan Embraces Renewables
No Economic Substance
DOE Reopens for Renewable Energy Loan Guarantees
Construction Start Issues
Captive Insurance
Bitcoins
US Multinational Companies
The New Massachusetts SREC Market
Own 10% or More of a Foreign Business? - BEA Compliance Update | Norton Rose Fulbright
More Solar Panels
Ethanol Plants
Chilean Projects
A Tax Planning Memo
Tax Credits
State-Mandated Power Contracts
Rooftop Solar Gets Traction in China
Renewable Energy Policy Changes Lead to Damages Claims
Outlook for Tidal Power
Geothermal Market Poised For Growth
Mexico is Set to Open its Power Sector
Efforts to Slow Renewable Energy
An Individual Was at Risk
A Partly Contingent Purchase Price
A European Financial Transactions Tax
Wind Turbine Outlook
US Takes Steps to Advance LNG Exports
UK Rooftop Solar Moves into High Gear
Treasury Cash Grant Litigation
The Power Industry in Transition
IRS Issues Additional Guidance on Construction Start Issues
DOE Window Reopens for Renewable Energy Loan Guarantees
Corporate Inversions
Colorado
China
Australia
Arizona
Advanced Coal Projects
Additional Construction-Start Guidance
A Solar Rooftop Company
A Purchase Price Allocation
A Depreciation Bonus
A Brighter Outlook for the Other Tidal Power
The Business Model in Transition: Part II
The Business Model in Transition
Tales From the Dark Side of Emerging Markets
Solar Securitizations
Solar Rooftop Systems
Minnesota
Opportunities Abound?
Municipal Water Companies
Latin America: Practical Insights from Developers
Irrational Exuberance About Africa?
Mexico Opens Oil and Gas to Private Sector Participation (Special Update)
México Abre la Industria de los Hidrocarburos a la Participación del Sector Privado (Actualización Especial) | Norton Rose Fulbright
A New Power Market in Mexico (Special Update)
Un Nuevo Mercado Eléctrico en México (Actualización Especial) | Norton Rose Fulbright
The US Government Moves to Encourage More P3s
Infocast Utility-Scale Solar Summit
Materiality Scrapes Trending Upward in Private Deals
Independent Energy Producers Association annual meeting
No Real Partnership
2015 IRS Business Plan
Value of Solar
Treasury Cash Grants
DOE Nuclear Loan Guarantees: Part Deux
PILOT Payments
Indiana
Rooftop Solar
Colombia
Chile
Environmental update | November 2014
Argentina
The Income Method
South Carolina
Solar Pole Mounts
Current Issues in Holdco Loans
Corporate Inversions: Slowed But Not Stopped
Yield Cos: Where to Next?
US Solar Market Outlook
US Renewable Energy After the November Elections
The Biggest Change to Power Supply Since Edison
Some Types of Government-Supported Power Contracts Hit Headwinds
Power Privatizations in Africa: Key Lessons
Renewables Face Daytime Curtailments in California
Mozambique’s New Petroleum Regime
ISS Updates Proxy Voting Guidelines for 2015 Proxy Season
SEC Permits Exclusion of Proxy Access Shareholder Proposal
In Re City of Detroit: Nine Lessons for Creditors
Mexican Petroleum Agency Publishes Round One Tender Guidelines
La Comisión de Hidrocarburos de México Publica las Bases de Licitación de la Ronda 1 | Norton Rose Fulbright
Forex Market Manipulation – The Story Is Not Over Yet
Lessons From The Last Rush to Start Construction (1) (1)
Lessons From the Last Rush to Start Construction
A Report On The Expanding US P3 Market | Norton Rose Fulbright
How Yieldcos are Re-Shaping the Tax Equity Market
New Jersey
Waste Heat Engines
Successor Liability
California
Buildings
State Tax Rates
Network Upgrade
More CREBs
Yield Cos: State Of Play
Treasury Cash Grant
The Chilean Government
Solar Tax Credits
Offshore Investment Funds
Foreign Investors
Falling Oil Prices and Upstream Insolvency Risk
Environmental Update
Egypt’s Feed-In Tariff Program: Ready, Set...
Current Trends: Industry Chatter
Crowdfunding: Good Way to Raise Capital?
Cost of Capital: 2015 Outlook
Community Solar Models and Risks
An Earnings Repatriation
An Expanding US P3 Market
Abandonment loss
A Mining Company
A Master Limited Partnership
IRS Allows More Time to Construct Renewable Energy Projects: IRS Notice 2015-25 | Norton Rose Fulbright
Limits in Structured Finance Transactions
Depreciation Bonus Clarified
Transferee Liability
Inverted Leases
A Tax Equity Investor
Turkish Solar Power: Better Late Than Never
US Infrastructure Outlook
The Treasury
TELPs: A Financing Tool for Municipal Solar
Solar Tax Equity Market: State of Play
Solar Rooftop Customers
Refundable State Tax Credits
Production Tax Credits
Output from Wind Farms
Offshore Wind Farms
New Economics for Renewable Energy in Poland
Mozambique’s Rovuma Basin LNG Regime
Master Limited Partnership
Liabilities Assumed by a Purchaser
Advance Payments
A New Geothermal Framework For Mexico
Are the US courts moving towards greater consensus in the application of the "common interest privilege"?| Norton Rose Fulbright
SEC Proposes Long-Awaited Pay for Performance Disclosure Rules
IRS Clarifies Which Companies May Operate as MLPs
IRS Clarifies which companies may operate as MLPs | Norton Rose Fulbright
Is Your Project Yieldco-Ready?
Tax Equity Structures: North Carolina Edition
New Mexican Power Market Takes Shape
Nebraska
Reflective Roof
Yield Co-Induced Highs
Waste Heat and Clean Coal
Time For Desalination Plants?
The Partnership Flip Guidelines and Solar
Several Tax Policy Issues
Seeking Investments
Rooftop Solar Outside the US
New Financing Trends
Mexico: Prepare to Launch
Exchanging IDRs in an MLP
Line Drawing for MLPs
Energy Storage Economics
DOE Loan Guarantees Return
Construction-Start Questions
Community Solar: The Next Big Thing?
China Launched Multilateral Infrastructure Bank
New Trends: Developer Perspective
Analyzing Solar Rooftop Portfolios
A Transaction Lacked Economic Substance
Community Solar
An MLP Overpaid
A Tax Extenders Bill
Partnership Flip Transactions
PTC Extension Starts to Advance
Wind Tax Extender Passes Senate Committee
Dissecting the YieldCo Structure: Project Finance Perspective
US Tax Return
A Parent Company
CO2 Diligence
Some US States
REITs
Partnership Payments
Tax Extenders
Some Energy Tax Credit Issues
Kenya
Solar Tax Equity Structures
Renewable Portfolio Standards
Power in East Africa: Continuing Progress
More US Loan Guarantees for Distributed Generation
Transfers of Appreciated Property to Partnerships
Lessons from US Offshore Wind Projects to Date
The Risks of Rushing into Iran
The Coal Industry: Emerging Issues in Bankruptcy Cases
Improvements Versus Repairs at Power Plants
Michigan
Developing a New Nuclear Project in Europe
Clean Power Plan Provides Boost for Renewables
An Unusually Large Number
What's New? (Infocast Utility-Scale Solar Finance & Investment Summit) | Norton Rose Fulbright
CFIUS
Economic Substance
Fossil Fuel Power Plants
Foreign Corrupt Practices Act
Hawaii
Attorney-Client Privilege
Residual Value Insurance
Mexico
Standalone Energy Storage
North Carolina
State Income Tax Refund Claims
Concession Agreements and CFIUS
Europe Moves to Bring More Private Capital Into Infrastructure
FERC Incentives for New Transmission Lines May Help Secure Early Financing
Energy Hedges: What To Look For
Wind Tax Equity Update
Mexico Tees Up PPA Auctions
Future of the Solar Residential Rooftop Business Model
California's March to 50% Renewable Energy
Community Solar Gains Ground in New York
US Partnerships Get a Makeover
In the News
Tax Credits Teed Up for Extension
2015 Tax Credit Extensions Clear Congress | Norton Rose Fulbright
Six project finance deals named Deal of the Year at 2015 PFI Awards | Norton Rose Fulbright
Our trade secret practice
What is shaping the 2016 market? | Norton Rose Fulbright
A botched inverted lease
Tax equity deal struck down
Oregon BETC overhang
Hedges used to increase leverage
Refined coal transaction lands in court
MLP used to hold site leases
Utility conversions into REITs
H-S-R thresholds increase
Adjusting tax credit carryforwards
Mexico hikes renewable electricity targets
Treasury cash grant update
Consequences of demand-response win
Multistate companies lose California tax refund bid
Commercial PPAs
Traps for the unwary: PUHCA
Central America: The next growth market?
Multilateral development bank update
New trends shaping the 2016 market
Another race to start construction: Practical advice
How to lose a banker in 10 minutes
Cost of capital: 2016 outlook
What's new? (University of Texas Renewable Energy) | Norton Rose Fulbright
What's new? (Infocast Wind Finance & Investment Summit) | Norton Rose Fulbright
The arrival of the billion dollar oil and gas cases
Learning from Venus
Anti-bribery efforts
Placed-in-service date
Warrants
Solar subsidies
Refined coal
Oklahoma
Oregon
Greenhouse gas emissions
Wholesale electricity prices
Coal retirements
US electricity demand
US solar companies
India
US inbound acquisitions
Master limited partnerships
Investment tax credit
Gas-fired power plants
Suing treasury may lead to a counterclaim
Argentina sets power contract auction
Mexico tees up another PPA auction
World Bank guarantees for private projects
Financing renewable energy projects with the US military
Stronger US focus on Africa
Fund managers take note
Net metering in play in multiple US states
New US tax rules could reclassify debt as equity
Solar securitizations: Practical advice
Securitizations and tax equity
What's new? (Novogradac Renewable Energy Conference) | Norton Rose Fulbright
Net metering debate moves East
Is US offshore wind about to get traction?
Ideas for cash investors in US solar projects
Solar gains ground in the Middle East
IRS issues more construction-start guidance
Death, dying and debt restructuring
New trends in financing wind farms
PFA fees increase
IRS analyzes highway relocation payments
New Jersey nixes interest deductions
Fibra E rules relaxed
Bad-boy guarantees analyzed
Clean Power Plan accelerates coal retirements
Vodafone tax dispute with India
Offshore share transfers may trigger African taxes
India rewrites tax treaty with Mauritius
Treasury cash grant cases move forward
Network upgrade payments were income
IRS announces 2016 PTC rates
Supreme Court nixes two PPAs
Wyden proposes depreciation revamp
Some foreign-owned US companies
Mexico gears up for second power auction
Argentina launches innovative renewables program
Own 10 percent or more of a private fund or a foreign business?
Another potential offtaker: Community choice aggregators
Community solar financing issues
Corporate PPAs
Loan agreements: Political risk default trigger needed?
New trends: View from the investment bankers
IRS updates tax treatment of interconnection payments
Merchant gas projects: How many more?
Tax equity trends
Uncertainty and surplus allowances dog California cap-and-trade program
Guarantees for investments in emerging markets
Environmental update
The rooftop solar business model in transition
Four-year lookback pain
Hatch presses on tax basis issues
House GOP corporate tax reform plan
Tax credits proposed for energy storage
Municipal ownership of power plants
Minnesota carbon statute invalidated
IRS addresses an inverted lease issue
Court orders FERC to revisit pipeline charges
Landfill tax equity deal dinged
Purchase money note not real debt
Electricity is tangible property
Stored gas and property taxes
Interstate pipelines and property taxes
What's new? (California Independent Energy Producers Association) | Norton Rose Fulbright
South Africa: PIM for LNG-to-power IPP procurement programme
Negotiating a corporate PPA
New product: Solar revenue puts
Batteries and tax credits
Community solar and securities regulations
Net metering: Opportunities on the road to reform
South Africa readies for bids for LNG-to-power projects
Practical advice about optimizing generating portfolios
Britain targets enablers of aggressive tax plays
Jordan turbocharges distributed solar
How to grow: Raising capital
Huge potential new demand for power
What's new? (Infocast Southeast Renewables Conference) | Norton Rose Fulbright
Minor memos
Foreign-owned US companies
US solar data
State mandates and incentives
Treasury loses key case
Infrastructure tax credit
Infrastructure funds move into SEC spotlight
Tax change risk
Infrastructure opportunities after the US elections
Wind tax equity market
DOE loan guarantee program: new rules
Lessons from community solar financings
California: A shifting market for solar
Chile: Solar outlook
Renewable energy after the US elections
IRS clarifies rules for starting construction and repowerings
Municipal projects
IRS draws lines for MLPs
US generating capacity
Solar tax equity update
Minor memos
The art of the deal: An alternative view
2017 market trends
Trump and Africa
Off the grid in Africa
Negotiating corporate PPAs in the Middle East and Africa
Growth area: Regasification and LNG-to-power projects
Saudi renewables: reset and launch
Trump executive order could trap tax guidance
Cost of capital: 2017 outlook
Fewer corporate PPAs
Wind taxes
Projects with the US government
R&D deductions for power plants
Taxes in transmission and pipeline tariffs
Property taxes and interest add to basis
The market reacts to possible US tax reforms
California franchise taxes
Geothermal electricity generation in Turkey | Norton Rose Fulbright
Solar energy in Turkey – Quo Vadis?
Turkey boosts large-scale solar investments
Minor memos
Preparando para los cambios al TLCAN
Solar stocks fall in 2016
Solar and wind curtailments
Power plants and use taxes
Oklahoma wind credit
Equipment leases: state tax effects
Nuclear disposal fees
Refined coal transaction nixed
Projects with government contracts
Environmental update
Emerging themes in bankruptcies
The art of the deal revisited: Part II
Argentina plans to auction more PPAs
Innovative structures for African projects
Batteries and rooftop solar
Partnership flips
Emerging storage business models
PURPA and solar