United States | Publication | November 2023
Equipment leasing is more than an archaic form of doing business. It is an opportunity that exists now for investors and developers who want to deploy their resources in a tax-efficient way.
David Burton and Richard J. Wright examine key equipment leasing issues and explain what structuring tools are available and pitfalls to avoid to capitalize on that opportunity.
Read chapter one of the Bloomberg Tax portfolio, "Equipment leasing: Tax principles and structuring."
Publication
The OECD Pillar Two rules (also known as the Global Minimum Tax), where implemented by a national jurisdiction, require multinational enterprises (MNEs) with a consolidated group turnover of more than €750 million to calculate the effective tax rate in each jurisdiction in which it operates.
Publication
On February 25, 2025, the Department of Energy (DOE) issued an Order Granting Request for Rehearing and Clarification and Modifying Order (Order 5233-A) (the Modified Order) clarifying that DOE will no longer consider ship-to-ship transfers of liquified natural gas (LNG) used as a fuel for marine vessels an “export” for the purposes of Section 3 the Natural Gas Act of 1938 (the NGA) when the receiving ship is located in US ports, US waters or international waters.
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