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Threading the Needle: Pillar Two and the IRA’s Green Energy Credits

Cross-border Tax Talks

CHAPTER

The Accounting for Investment Tax Credits Through Equity Method Investments

The accounting for investment tax credits through equity method investments. How does that work? In comparison to what we talked about with the earlier R&D credits. Well, the answer is there's not one answer. But from a GAP perspective, taxpayers have flexibility in how they do this.

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