The Resource Emission trading : accounting and tax regime in Belgium
Emission trading : accounting and tax regime in Belgium
Resource Information
The item Emission trading : accounting and tax regime in Belgium represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Emission trading : accounting and tax regime in Belgium represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- One of the market-based mechanisms established by the Kyoto Protocol is "tradable allowances" or "emission trading rights" (ETRs). Directive 2003/87/EC implemented the principles of the Kyoto Protocol regarding market-based mechanisms, but did not indicate the tax regime applicable to them. Thus, this is to be determined by each Member State. This article considers the tax consequences of the tradable allowance mechanism in Belgium and explains how the ETRs mechanism works and the tax regime for the operators concerned
- Language
- eng
- Label
- Emission trading : accounting and tax regime in Belgium
- Title
- Emission trading : accounting and tax regime in Belgium
- Language
- eng
- Summary
- One of the market-based mechanisms established by the Kyoto Protocol is "tradable allowances" or "emission trading rights" (ETRs). Directive 2003/87/EC implemented the principles of the Kyoto Protocol regarding market-based mechanisms, but did not indicate the tax regime applicable to them. Thus, this is to be determined by each Member State. This article considers the tax consequences of the tradable allowance mechanism in Belgium and explains how the ETRs mechanism works and the tax regime for the operators concerned
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 62 (2008),
- http://library.link/vocab/creatorName
- Richelle, I
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- emission rights
- valuation
- Label
- Emission trading : accounting and tax regime in Belgium
- Label
- Emission trading : accounting and tax regime in Belgium
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Emission-trading--accounting-and-tax-regime-in/Fdr0c8kYwsk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Emission-trading--accounting-and-tax-regime-in/Fdr0c8kYwsk/">Emission trading : accounting and tax regime in Belgium</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
