The Power Use Tax and Electric Generation Tax PDF Download

Author: Public Affairs Research Council of Louisiana, inc
Publisher:
ISBN:
Category : Electric utilities
Languages : en
Pages : 28

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Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Energy conservation
Languages : en
Pages : 42

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Author: Matthew H. Brown
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 192

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Author: Emanuel Zamir
Publisher:
ISBN:
Category :
Languages : en
Pages : 1

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Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Energy
Publisher:
ISBN:
Category : Electric Utilities
Languages : en
Pages : 96

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Author: United States. Government Accountability Office
Publisher:
ISBN:
Category : Electric power production
Languages : en
Pages : 124

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Book Description
The states and the federal government have supported the development of electricity generation projects in a variety of ways. In recent years, state and federal supports have been targeted toward renewable energy sources, such as solar and wind, although there have been some supports for projects using traditional sources -- natural gas, coal, and nuclear. GAO was asked to examine state and federal supports for the development of utility-scale electricity generation projects, power plants with generating capacities of at least 1 MW that are connected to the grid and intend to sell electricity, for fiscal years 2004 through 2013. This report (1) identifies key state supports for these projects; (2) examines key federal support provided through outlays, loan programs, and tax expenditures for these projects; and (3) examines how state and federal supports affect the development of new renewable projects. GAO modeled the impact of reducing federal tax expenditures on project finances. Congress should consider directing IRS to (1) collect and report project-level data from all taxpayers who claim the ITC and (2) collect and report similar data for taxpayers who claim the PTC.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264289631
Category :
Languages : en
Pages : 58

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This report measures the magnitude and coverage of taxes on energy use (energy and carbon taxes) in 42 OECD and G20 countries, representing approximately 80% of global energy use and CO2-emissions associated with energy use.

Author: John Abrahamson
Publisher: Kluwer Law International B.V.
ISBN: 9041191208
Category : Law
Languages : en
Pages : 546

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Book Description
Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industry calls for the thorough, expert, and up-to-date analysis provided in this timely and practical book. Taking a down-to-earth, problem-solving approach to policy and practice in the field worldwide, the author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries. The book introduces and analyses significant international tax issues related to energy production and distribution, extending from the tax regime in the country where the oil, gas, or coal exploration and production activities are located, through to cross-border transportation using pipelines, tankers, and bulk carriers, to the taxation of power stations and electricity transmission and distribution networks. The taxation issues covered include the following: – upstream oil and gas and mining taxes; – incentives for renewable energy; – carbon taxes and emission trading regimes; – dividend, interest, and royalty flows; – foreign tax credits; – permanent establishments; – mergers and acquisitions; – taxation issues for derivatives and hedging; – transfer pricing; – regional purchasing, marketing, service, and intangible property structures; – free trade agreements and customs unions; – dispute resolution; and – tax administration and risk management. Detailed updates are included on the most recent international tax developments affecting the energy industry, including the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and the 2017 OECD Transfer Pricing Guidelines. Case studies offer an opportunity to apply international tax analysis to specific examples, and gain practice in identifying and discussing relevant international taxation issues. This book will be of significant value to corporate tax managers and in-house counsel, together with accountants, lawyers, economists, government officials, and academics connected with the energy industry and related international taxation issues.

Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781977959553
Category :
Languages : en
Pages : 132

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Book Description
variety of ways. In recent years, state and federal supports have been targeted toward renewable energy sources, such as solar and wind, although there have been some supports for projects using traditional sources-natural gas, coal, and nuclear. GAO was asked to examine state and federal supports for the development of utility-scale electricity generation projects-power plants with generating capacities of at least 1 MW that are connected to the grid and intend to sell electricity-for fiscal years 2004 through 2013. This report (1) identifies key state supports for these projects; (2) examines key federal support provided through outlays, loan programs, and tax expenditures for these projects; and (3) examines how state and federal supports affect the development of new renewable projects. GAO analyzed relevant legislation, agency outlay and loan program data, and interviewed stakeholders, including project developers and experts. GAO also surveyed state regulatory commissions about state policies. In addition, GAO modeled the impact of reducing federal tax expenditures on project finances.

Author: Edison Electric Institute
Publisher:
ISBN:
Category : Electric industries
Languages : en
Pages : 104

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