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A Look at Foreign Entities of Concern and the Section 30D Clean Vehicle Tax Credit

The U.S. Department of Energy (DOE) recently released proposed guidance defining "foreign entity of concern" (FEOC) under the Infrastructure Investment and Jobs Act (IIJA). Among other reasons, this proposed guidance is...more

Long-Awaited Executive Order Targets U.S. Outbound Investment in China

The Biden Administration issued the long-anticipated Executive Order (E.O.) on Aug. 9, 2023, requiring notification of, and in some cases prohibiting, U.S. investments in companies engaged in the semiconductors and...more

Break Out Your Calculator: IRS Releases Domestic Content Bonus Credit Guidance

Following the release of energy community bonus credit and low-income community bonus credit guidance, the U.S. Department of the Treasury and IRS recently provided taxpayers with the domestic content bonus credit guidance....more

CFIUS Recognizes United Kingdom, New Zealand as Excepted Foreign States

Following enactment of the Foreign Investment Risk Review Modernization Act of 2018 (FIRRMA), the Committee on Foreign Investment in the United States (CFIUS) updated its regulations to include three significant changes:...more

5 Key Takeaways from the 2022 Inaugural CFIUS Conference

The interagency Committee on Foreign Investment in the United States (CFIUS or the Committee) hosted its 2022 Inaugural Conference on June 16, 2022. In its capacity as chair of CFIUS, the U.S. Department of the Treasury...more

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