Section 45 of the Companies Act 71 of 2008 (Companies Act), does not expressly define financial assistance but rather sets out a list including lending money, guaranteeing any debt or obligation, but ...
The IRS on June 21, 2023, released 2023 production tax credit (PTC) amounts under Section 45 of the Internal Revenue Code. That guidance provides that: For facilities placed in service before Jan. 1, ...