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The project finance market in the United States ("U.S.") remains mature and highly active, with a large volume of transactions continuing to be executed across a diverse range of industries and asset classes.

On October 26, 2004, the Securities and Exchange Commission proposed modifications to the securities registration and offering processes under the Securities Act of 1933. Release Nos. 33-8501; 34-50624; IC-26649. It is the first attempt by the SEC to make wholesale revisions to the capital raising process since the SEC’s "aircraft carrier" proposals in 1998. Release No. 33-7606A.

On December 15, 2004, the Securities and Exchange Commission adopted a massive set of rules for asset-backed securities ("ABS") under the Securities Act of 1933 and the Securities Exchange Act of 1934 ("Regulation AB").

This article discusses international tax developments and has been prepared by professionals in the member firms of Deloitte Touche Tohmatsu.