Understanding Income Tax Issues in the Ratemaking Process
This content explores various aspects related to income tax issues in the ratemaking process, including Accumulated Deferred Income Taxes (ADIT), Net Operating Losses (NOLs), Tax Normalization, Repair Deductions, and more. It provides insights on how ADIT is calculated, the significance of NOLs, dif
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NSPM & NSPW Transmission Customer Meeting - June 26, 2019
The meeting discussed the actual costs of Northern States Power Companies (NSPM & NSPW) Attachment O for 2018. It covered compliance with the Formula Rate Protocol, True-Up calculations, and the impact of TCJA on revenue requirements. The presentation showcased the 2018 True-Up recap and compared it
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Comparison of Rolling Conformity Jurisdictions Addressing 951A of the IRC (GILTI) under the TCJA
This data presents a comparison of rolling conformity jurisdictions addressing GILTI provisions under the 2017 Tax Cuts and Jobs Act. It outlines the jurisdictions coupled with provisions, including levels of GILTI incorporation. Additionally, it offers insights into projected effects on corporate i
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Cross-Border Effects of a Major Tax Reform: Evidence from the European Stock Market
This study analyzes the impact of the Tax Cuts and Jobs Act (TCJA) on the European stock market, focusing on European firms with significant U.S. operations and those competing with U.S. firms. The research examines how the TCJA affects these firms directly and indirectly, exploring the potential im
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