Europe’s Corporate Sustainability Due Diligence Directive
Climate & Sustainability Energy & Utilities
Europe’s Corporate Sustainability Due Diligence Directive (CS3D), aims to set a standard for companies to perform due diligence duties regarding impacts on human rights and the environment.
Updated Child Tax Credit
Workforce
The Child Tax Credit (CTC) is a fundamental element of U.S. financial policy, offering crucial economic relief to American families with dependent children. Established in 1997 during the Clinton administration, the CTC was initially introduced as a partially refundable tax credit. Over the years, the CTC has evolved, expanding its scope and benefits and making it a key tool in the federal government’s efforts to support families.
The Road Ahead: Should EV’s Contribute to the Highway Trust Fund?
Climate & Sustainability Energy & Utilities Infrastructure Workforce
The Highway Trust Fund (HTF) is the primary source of federal funding for highway infrastructure projects, including constructing and maintaining U.S. roads, bridges, and public transit systems. The HTF receives most of its funding from federal taxes on motor fuel and faces two main challenges.
Mr. Prime Minister: Who is Mark Carney?
Governance Trade
Before Justin Trudeau announced his resignation as Prime Minister of Canada, few casual observers of politics knew of Mark Carney. Who is Canada’s new Prime Minister, rising to international celebrity in a matter of weeks?
Breaking Barriers for Rare Diseases – Tax Series Part 5 of 7
Health Care Tax
In this Basic, we will give an overview of rare disease incentives, their impact, how they have changed over time, and what changes could be made in the future.
Paying the Price of Trust: Peer-to-Peer Payments
Financial Services
Peer-to-peer (P2P) payments are digital transactions allowing individuals to transfer funds directly to one another using electronic platforms or applications.
Understanding Enhanced Premium Tax Credits – Tax Series Part 4 of 7
Health Care Tax
In this Basic, we examine the enhanced version of the tax credit, who is eligible to receive it, and how its alteration or elimination would affect patients and market dynamics.
CHIPS Act Update: Latest Insights on Innovation and Science
Intellectual Property Manufacturing Technology
The CHIPS Act addressed America’s disadvantages as an investment destination for capital intensive semiconductor manufacturing by providing $52 billion in grants and a related 25% investment tax credit that provides the medium-to-long-term certainty for companies considering these substantial investments. In this Basic, we take a look at recent updates to the CHIPS Act and discuss what is to come.