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EY - Plug in Tax
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The power and utilities (P&U) sector is transforming – from energy generation to how it is bought, sold and distributed. Alongside, the tax landscape is changing. Tax can be a key factor in transformational change, influencing where, when, how and what investments are made.

In this issue of Plug in, we explore a variety of tax issues – from market reform in Mexico to how renewables are being funded to R&D incentives – and their impact on utilities.

EY - Energy reform in Mexico

Energy reform in Mexico

What will Mexico’s radical reforms mean for the electricity sector, and what are the tax implications?

After 75 years of nationalization, Mexico’s oil and gas and electricity sectors are opening fully to the private sector. Unbundling, the creation of a wholesale electricity market and an increased push for clean energy carry important tax implications and open new opportunities.

EY - Germany waves good-bye to feed-in tariffs

Germany waves good-bye to feed-in tariffs

The country’s latest reforms change the way renewables are supported, while still providing an attractive market for investors.

As it shifts away from fossil fuels toward renewables, Germany is a market that many countries are watching with interest. The latest round of its changes to the Renewable Energy Act (known as EEG in German), get to the heart of the challenge many countries face on renewables: how do you fund it and who pays?

EY - Australia: Renewables review gives investors the jitters

Australia: Renewables review gives investors the jitters

The Australian Government’s recent review of the Renewable Energy Target (RET) illustrates how legislative risk can affect tax policy.

With the change of Government in September 2013 came concerns about the costs of the RET and the extent to which it was needed, given lower than forecast electricity demand. So just how much are subsidies costing Australia, and what lessons are there for other countries?

EY - Getting European R&D market-ready

Getting European R&D market-ready

Less red tape and more money – what’s not to like about the new European R&D grant schemes?

With limited budgets and a sector in the midst of transformation, few P&U companies are embarking on pure research and development (R&D). But don’t miss out on R&D incentive schemes aimed at large-scale demonstrations and bringing ideas to market.

EY - Where are the hot spots?

Tangible Property Regulations (TPR): finality at last

As an asset-intensive sector, P&U has been actively pursuing industry-specific guidance on TPR. With final regulations in place, what can we look forward to?

The final regulations and related industry specific guidance such as published revenue procedures provide clarity on a number of issues. Is it time to celebrate?

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