The parties filed the draft CFIUS notice on August 13, 2021. On November 30, 2021, Covanta Holding Corporation completed its previously announced merger with an affiliate of EQT Infrastructure
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The initial slate of electric vehicles qualifying for a new federal tax credit was announced in April. Key to eligibility is the source of critical minerals used in their batteries. While the list of acceptable nations of origin is still being worked out, there s an important practical question the IRS should ask: Do car makers really know where their critical minerals come from?
If it’s significant, and you don’t disclose, you can be disadvantaged by non-disclosure being an “aggravating factor,” even if you take prompt actions to fix the problem you disclose.