In this article, the author reviews the major international tax policy developments of 2018 and assesses the progress of initiatives to tackle base erosion and profit shifting in both the developed and developing worlds

In 2020, the European Commission announced its intention to table a legislative proposal for a Carbon Border Adjustment Mechanism (CBAM), as part of a wider package of laws aimed at implementing the EU Green Deal. It furthermore stated that it would explore various options, such as a so-called...

In this article, the author offers insight into how countries and multinational bodies (in particular, the EU) can design a carbon border tax that the WTO will deem admissible under the General Agreement on Trade and Tariffs

The paper provides for a template for the negotiation of a Multilateral Carbon Tax Treaty, and is extracted from the final chapter of the book 'A Proposition for a Multilateral Carbon Tax Treaty', published by IBFD in 2018, available at:...

The paper discusses the issues that ought to be taken into account by national tax administrations in developing international tax policy that is suitable to deal with cryptocurrency taxation going forward

This article explores some of the highlights of the United Handbook on Carbon Taxation, that was produced by the Subcommittee on Environmental Taxation under the mandate of the United Nations Committee of Experts on International Cooperation in Tax Matters. The article analyses the existing...

In this article, the author discusses the EU’s proposed carbon border adjustment mechanism, addressing potential obstacles at both the EU and WTO levels and the potential consequences of the mechanism for third countries. She proposes options that would allow the EU to become a global leader...