Cross-border Tax Talks

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

4 snips
Apr 19, 2023
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1
Introduction
00:00 • 2min
2
What Are Good Tax Credits for Pillar 2?
02:08 • 3min
3
The Importance of Good Covered Taxes
05:34 • 2min
4
The Model Rules for Refundable Tax Credits
07:17 • 3min
5
The Differences Between Refundable Credits and Other Credits
09:50 • 2min
6
The Impact of Refundable Tax Credits on the FISQ
11:35 • 3min
7
The Impact of the Income Inclusion Rule on US Taxes
14:48 • 2min
8
The Discomfort of Converting US R&D Credit to Refundable Credit
17:10 • 3min
9
The Expansion of Green Energy Credits
19:55 • 2min
10
The Transferable Credit Mechanism
22:21 • 3min
11
The OECD's Guidance on Transferable Credits
25:43 • 3min
12
Equity Partner Investment Structures
28:32 • 3min
13
The Accounting for Investment Tax Credits Through Equity Method Investments
31:28 • 2min
14
The Administrative Guidance on Equity Investments
33:09 • 5min
15
The Impact of the Transferable Credit on Taxpayer Behavior
37:55 • 4min
16
The OECD's Administrative Guidance on Transferable Credits
42:13 • 2min