Emission trading : accounting and tax regime in Belgium
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The work Emission trading : accounting and tax regime in Belgium represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Emission trading : accounting and tax regime in Belgium
Resource Information
The work Emission trading : accounting and tax regime in Belgium represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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