The European Council has published the EU-US Summit Joint Statement following the meeting held in Washington DC on 20 October 2023. In regard to taxation, the main point of the statement concerns the clean vehicle tax credit of the Inflation Reduction Act, as follows: " We have made progress toward a targeted critical minerals agreement for the purpose of expanding access to sustainable, secure, and diversified high-standard critical mineral and battery supply chains and enabling those minerals extracted or processed in the European Union to count toward requirements for clean vehicles in the Section 30D clean vehicle tax credit of...