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The report argues that current financing frameworks for sustainable development, climate, and nature are fragmented and insufficient. It proposes that FfD4 conduct a cross-disciplinary review of these frameworks, implement a 'grander bargain' on sovereign debt relief, provide practical guidance on domestic resource mobilization (DRM), and foster multi-stakeholder coordination to align private finance with public goals.

Mighty Earth argues that a new law in Mato Grosso, Brazil, which penalizes companies participating in the Soy Moratorium by restricting tax benefits, undermines efforts to prevent deforestation in the Amazon and Cerrado. The organization highlights that the Soy Moratorium, established in 2006, contributed to a 69% reduction in deforestation across 76 monitored municipalities between 2009 and 2022. The statement warns that this legislative move threatens corporate deforestation-free commitments and conflicts with international regulations like the EUDR.

The document addresses the funding gap for state Priority Climate Action Plans (PCAPs) following the oversubscription of the EPA's CPRG Implementation Grants. It outlines a framework for building 'capital stacks'—combining federal grants, tax incentives, and low-interest loans—to finance ten common climate measures across the transportation, electricity, industry, buildings, and waste sectors. The guide emphasizes leveraging the Inflation Reduction Act (IRA) and Bipartisan Infrastructure Law (BIL) to maintain momentum in decarbonization efforts.

The document argues that the Global Minimum Tax (GMT) reduces the effectiveness of traditional corporate tax incentives in SEZs, such as tax holidays and reduced rates, for large multinational enterprises. It suggests that countries should shift from profit-based tax competition toward improving the overall investment environment and utilizing non-fiscal incentives. The brief also warns of legal risks associated with reforming these incentives, specifically regarding investor-state dispute settlements (ISDS) and stabilization clauses, while recommending that SEZs be leveraged to support the energy transition and renewable energy investment.

The document analyzes how the OECD's Pillar Two GloBE rules, which mandate a 15% minimum effective tax rate for large multinationals, undermine traditional SEZ tax incentives like corporate income tax exemptions. It argues that such incentives are often ineffective for long-term competitiveness and recommends that countries shift toward non-fiscal incentives, cost-based incentives, and sustainable energy investments to avoid revenue loss to other jurisdictions.

The report argues that fiscal policies—including roadmaps, tax incentives, guarantees, and subsidies—are essential to bridge the net-zero investment gap in the ASEAN+3 region. It identifies critical barriers such as a lack of suitable project pipelines, regulatory uncertainty, and the predominance of MSMEs. The document recommends a holistic approach combining these fiscal tools with non-fiscal policies like green taxonomies and mandatory climate disclosures to steer the financial sector toward sustainable development goals.

A pilot project by GreenLatinos and partners provided bilingual EV education to 600 households in Maryland, finding that while 76% of surveyed participants are interested in EVs, significant gaps remain in the understanding of tax incentives and literacy-accessible outreach.

The submission argues that the OECD's GloBE rules (Pillar Two) are undemocratic and provide insufficient revenue for Global South countries, potentially legitimizing a low 15% corporate tax rate. While opposing the bill, the authors propose lowering the Qualifying Domestic Minimum Top-Up Tax (QDMTT) threshold to cover more multinational enterprises (MNEs) and including the Undertaxed Payments Rule (UTPR) to claw back tax losses from profit shifting. They advocate for a UN-based intergovernmental process for international tax cooperation as a more transparent and just alternative.

The document argues for a UN-led global tax governance structure that is inclusive, transparent, and fair, specifically addressing the needs of developing countries. It proposes the establishment of a Conference of the Parties (COP), a neutral Secretariat, and public registries for tax policies, corporate transparency, and global assets. Substantive recommendations include replacing the current transfer pricing system with a global profit-based corporate tax system, implementing a minimum effective corporate tax rate, and introducing progressive taxes on the wealthiest individuals and fossil fuel corporations. The submission emphasizes the 'polluter pays principle' and the need for automatic information exchange that supports developing nations through non-reciprocal data receipt during transition periods.

The report analyzes the fiscal risks and opportunities for developing countries producing critical minerals essential for the energy transition. It highlights the potential for significant additional revenues—estimated up to USD 25 billion annually in taxes and royalties by 2040—while warning of risks such as price volatility, lack of transparency in markets like cobalt and lithium, and the potential for oversupply due to substitutes. The document argues that producer countries can increase their economic benefits by enhancing domestic processing (adding value), re-evaluating state participation, and reforming overly generous tax incentives. It also addresses the impact of alternative financing like 'metal streaming' and the potential costs associated with carbon pricing mechanisms such as the EU's Carbon Border Adjustment Mechanism.

The guide outlines the process for setting up renewable energy manufacturing in Nigeria, highlighting the role of OEMs in achieving the country's 2060 net-zero goal. It details legal entity options under CAMA 2020, the benefits of Free Trade Zones, and various tax incentives such as Pioneer Status. It also specifies the regulatory requirements for solar PV and electric vehicle manufacturing, identifying key government agencies responsible for permits, standards, and investment promotion.

The report highlights a rapidly growing energy services market in South Africa, driven by unreliable grid supply (loadshedding) and rising electricity costs. Rooftop solar PV and BTM Li-ion storage are identified as the most lucrative short-term opportunities, supported by new financing mechanisms and regulatory shifts. However, the sector faces significant headwinds from skilled labor shortages, institutional capacity constraints, and severe inefficiencies in port logistics affecting equipment imports.

The report evaluates South Africa's REIPPPP, noting its success in attracting over R300 billion in infrastructure investment and selecting over 120 preferred bidders. However, it identifies critical bottlenecks, including limited grid capacity and high transaction costs for bidders. The author argues that maximizing the programme's potential requires improving programme design, enhancing transmission infrastructure, and developing local financial solutions to prevent global funds from crowding out domestic investors. The report also highlights the role of government tax incentives, such as Section 12B of the Income Tax Act, and the importance of integrating battery energy storage systems (BESS) and gas-to-power to stabilize the energy mix and reduce reliance on coal.

The document argues that current carbon dioxide removal (CDR) policies often encourage 'mitigation deterrence' by treating removals as equivalent to emission reductions. It reviews various mechanisms—including emissions trading systems, tax credits, and voluntary markets—and concludes that most fail to ensure environmental integrity or permanence. The authors propose a 'blueprint' for sensible policy that strictly separates emission reduction targets from removal targets, mandates robust monitoring, reporting, and verification (MRV), and prioritizes the 'Do No Significant Harm' principle. It suggests that funding for CDR should come from carbon pricing revenues or dedicated procurement schemes rather than offsetting mechanisms.

The document examines the utility of tax incentives, noting that empirical evidence often shows they are not a mandatory precondition for attracting investment. It highlights how the OECD/G20 global minimum tax (Pillar 2) will render many profit-based incentives redundant by requiring a 15% effective tax rate for large multinationals. The brief recommends shifting toward cost-based incentives, improving governance through transparency, and prioritizing non-tax determinants of investment such as infrastructure and the rule of law.

The report examines the role of tax incentives in attracting investment, arguing that their effectiveness is often overstated and that the introduction of a 15% global minimum tax in January 2024 renders many profit-based incentives obsolete. It distinguishes between profit-based and cost-based incentives, noting that the latter are more efficient and less susceptible to the global minimum tax. The document advises governments in developing countries to shift focus toward non-fiscal investment facilitation, such as infrastructure and human capital, and to ensure that any remaining incentives are transparent, evidence-based, and linked to sustainable development goals.

The document argues that tax incentives are often ineffective at attracting investment and may be rendered redundant by the 15% global minimum tax (GloBE rules) starting in January 2024. It recommends shifting from profit-based incentives to cost-based incentives and improving governance through transparency and inter-agency coordination.

The report examines the financial and energy impacts of the US Departments of Housing and Urban Development (HUD) and Agriculture (USDA) proposing to adopt the 2021 International Energy Conservation Code (IECC). It highlights that transitioning to the 2021 IECC could reduce energy consumption by 27% and save $14,536 in life cycle costs per single-family home. The analysis emphasizes that all-electric homes are cheaper to build and operate than gas-powered homes, and that the Inflation Reduction Act's 45L tax credit—offering up to $5,000 for Zero Energy Ready Homes (ZERH) and $2,500 for ENERGY STAR certification—makes high-efficiency construction financially viable, particularly in the Southeast US.

The report examines the evolution of national investment laws, identifying seven primary functions they serve and offering a strategic framework for policymakers to redesign these laws based on their specific national contexts and sustainable development objectives.

The document examines the historical shift of national investment laws from domestic development tools in the 1950s-70s to instruments for integrating international protection standards between 1980 and 2010. It identifies seven primary functions of contemporary investment laws—ranging from admission and incentives to dispute resolution and monitoring—and argues that there is no one-size-fits-all model. Instead, it proposes a multi-step framework for policymakers to align the structure and content of investment laws with specific national policy goals and sustainable development objectives.