736 results found

On December 30, 2013, the Internal Revenue Service (the "IRS") released Revenue Procedure 2014-12 (the "Revenue Procedure"), describing a "safe harbor" for the allocation among partners of rehabilitation credits under section 47 of the Internal Revenue Code of 1986, as amended (the "Code").

Project finance is a financing technique used to fund investment across a broad spectrum of industrial activities, notably in the natural resources, telecommunications,...