On May 28, 2021, the Treasury Department released its general explanations (the "Greenbook") of the Biden Administration's fiscal year 2022 revenue proposals.

The IRS published today Revenue Ruling 2021-13 to clarify eligibility for the section 45Q federal tax credit for carbon capture and sequestration.

Glass Lewis, one of the leading proxy advisory firms, recently updated its policy guidelines for 2025 to include recommendations regarding board oversight of AI.

Concrete steps are now being taken to realise the European Union's (EU) long-awaited joint gas purchasing ambitions. Will some form of a European gas buyer's consortium become a reality by the spring of 2023?

The European Data Protection Board (EDPB), the independent EU body responsible for ensuring the consistent application of the EU General Data Protection Regulation (GDPR) across all EU member states, has kicked off its ‘Coordinated Enforcement Framework' (CEF) action for 2025

Geopolitical fractures and trade uncertainty persisted in 2025, yet cross‑border energy trade proved more essential than ever to global stability and growth.

Carbon capture, use, and storage ("CCUS") is widely viewed as a critical tool for reducing atmospheric emissions of anthropogenic carbon dioxide ("CO2").

Enhancing cybersecurity for critical infrastructure remains at the fore, and owners and operators of critical infrastructure across all sectors, verticals, and industries should expect more legal requirements imposed upon them in the near future.

In a significant setback for the Federal Trade Commission (FTC), the U.S. District Court for the District of Columbia ruled in favor of Meta Platforms, Inc.

On November 15, 2022, SEC Enforcement Director Gurbir Grewal delivered a keynote address at the Securities Enforcement Forum in Washington, D.C. reflecting on the Commission's priorities...

The Inflation Reduction Act of 2022 (the "IRA") enacted tax provisions to incentivize a wide range of clean energy technologies, constituting...

The U.S. Environmental Protection Agency took another key step toward making the consideration of cumulative impacts in permitting standard practice when it released its January 11, 2023 guidance document...

The Securities and Exchange Commission has proposed new rules establishing a specialized offering regime for investment contracts involving crypto assets through Regulation Crypto Assets. The proposal introduces two exemptions from Securities Act registration requirements—a startup exemption allowing offerings up to $5 million over four years and a fundraising exemption permitting up to $75 million in 12-month periods—along with a safe harbor provision and state law preemption for qualified

On September 3, 2025, the European General Court ("EGC") issued a highly anticipated judgment refusing to annul the European Commission's July 2023...

On September 30, 2022, the Colorado Attorney General ("AG") published draft regulations under the Colorado Privacy Act ("CPA").

As delegates from the Indonesian government were in Azerbaijan making headline grabbing announcements at COP29, Baker Botts was pleased to host an evening seminar in Jakarta on 13 November 2024

During times of war, when circumstances outside of parties' control interfere with commercial obligations, parties may turn to the doctrine of force majeure to excuse failures to perform.

The Securities and Exchange Commission has proposed rule amendments allowing public companies to choose between quarterly and semiannual reporting structures, marking a significant shift in corporate disclosure requirements.

The past three years have marked the most significant expansion of cosmetic industry oversight since 1938.

The Firm represented a coalition of Texas industry petitioners—including the Association of Electric Companies of Texas, BCCA Appeal Group...