Billions of dollars worldwide are pouring into the transition to green energy, no more so than in the United States (U.S.) where new legislation is providing a powerful stimulus. For Australian investors, the opportunity to...more
On August 16th, President Biden signed the Inflation Reduction Act of 2022 (H.R. 5376) into law (the “IRA”). Among the most significant provisions in the bill are extensions and expansions of clean energy tax incentives, a...more
Since 2018, the buyers, sellers, and partnerships engaging in secondary and other transactions involving partnership interest transfers have been navigating complicated U.S. tax and related withholding obligations that apply...more
Given the overall development of the secondaries market and the increasing volume and size of secondary funds, the U.S. tax and withholding regime that applies to a foreign partner transferring an interest in a partnership...more