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Perspectives
US Inbound Corner
Navigating complexity
US Inbound Corner is a bulletin of the latest tax developments affecting businesses investing into the United States. Written by professionals of the Deloitte member firms, the newsletter provides invaluable insights on a broad range of topics affecting US inbound taxpayers.
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Recent editions appear below; for older issues, please email a request to ustaxnews@deloitte.com.
April 2023
- Tax Incentives in the Inflation Reduction Act and the CHIPS Act
Through the enactment of legislation, the Biden Administration has made historic investments related to incentivizing the generation of renewable energy, the domestic production of semiconductors, clean vehicles, clean hydrogen, low emissions fuels, carbon capture equipment, batteries, critical minerals and other forms of energy property. The potential incentives feature new monetization options and have already spurred large-scale investments in the United States, with multiple companies announcing multi-million dollar investment or major expansions.
This article will give a brief overview of the key features of the Inflation Reduction Act of 2022 (“IRA”) and associated recent guidance, and then discuss the semiconductor incentives from the CHIPS Act of 2022 (“CHIPS Act”).
- USMCA Dispute Settlement Panel's decision on automotive rules of origin
On 11 January 2023, a five-member arbitral panel (“Panel”), which was established pursuant to Article 31 of the United States-Mexico-Canada Agreement (“USMCA”), made public a Final Report, dated 14 December 2022, that decided the dispute related to the interpretation of the USMCA’s automotive rules of origin.
- Tax News & Views Podcasts
Need to keep up with tax policy updates? Tax News & Views, our current events–focused tax podcast, can help provide clarity on the latest tax news and developments that could affect your business.
- Calendars to watch
April 2023
