The Resource Emissions trading and tax treaties

Emissions trading and tax treaties

Label
Emissions trading and tax treaties
Title
Emissions trading and tax treaties
Creator
Subject
Language
eng
Summary
Various countries have either contemplated introducing or implemented emissions trading schemes to mitigate climate change. Such schemes raise questions not only in relation to accounting and domestic taxation, but also regarding tax treaties that can be satisfactorily resolved by clarifications in the Commentaries on the OECD Model and UN Model
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
http://library.link/vocab/creatorName
  • Ismer, R
  • Haussner, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model Commentaries
  • emission rights
  • tax treaty
  • accounting
  • UN Model
Label
Emissions trading and tax treaties
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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