How US manufacturing clients qualify for advanced energy project credits - The secret to a winning 48C application

By Barrry Devine, Tri-Merit

The Qualifying Advanced Energy Project Credit (48C) provides manufacturers with billions of dollars in tax credits for making investments in advanced energy projects, as defined in 26 USC § 48C(c). Most renewable energy tax credits are based on the capital cost or the production output of a renewable energy asset, but the 48C program is a ‘facility’ credit as defined under IRC §48C.

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Medellin, Colombia

An M&A dance in Colombia after the pandemic

By Elkin Salazar, OCH Ochoa Consulting Holding SAS

The business world has always been an environment where companies seek to grow, expand, and maximise their opportunities. In this context, mergers and acquisitions (M&A) have played a crucial role in the evolution of the Colombian economy. However, since the advent of the Covid-19 pandemic in 2020, a new scenario has emerged that may significantly impact the M&A landscape in Colombia. In this article, we will explore how this process has evolved in the country after the pandemic.

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Deducting higher VAT payments in a supplementary return is not an option, it is a right according to the Spanish Supreme Court

By Javier Ortega, Ruiz Ballesteros Lawyers and Tax Advisors

In a recent ruling of the Supreme Court (STS 645/2023, 23 February 2023), the Spanish Court of Justice ruled on whether it is a right or an option of the taxpayer regarding the rectification of a supplementary VAT self- assessment submitted by a sports club, in which a higher amount of deductible VAT is recorded and, therefore, a refund of undue income is requested.

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Capitalising on legacy: the power of M&A to elevate family-run enterprises

By Raghu Marwah & Anmol Bansal, RNM Capital Advisors

In the realm of business, family-run enterprises occupy a unique space where tradition and innovation co-exist in the form of trust and integrity. The question of expansion often arises as these businesses mature. How can they grow while retaining their distinct heritage and values? The answer lies in the strategic use of mergers and acquisitions (M&A), an extensively used tool that enables family-owned firms to scale up effectively while preserving their core identity.

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