consists largely of investment funds operating from offshore locations, especially the Cayman Islands, for reasons of tax, but … also because the disclosure requirements are low. Thus the industry has acquired a reputation for tax u0091shynessu0092 …

The objective of this study is twofold: first analyze how the implementation of the EU minimum energy tax policy in the … climate policy in the enlarged EU. The main elements of the new EU energy tax policy is an upward revision of the existing … minimum tax rates on mineral oils and an inclusion of the energy products such as coal, natural gas and electricity in the tax …