The Tax Implications of Global Warming: Preparing for a Change of Climate
(2020) Intertax : international tax review — Vol. 48, n° 5, p. 468-469 (2020)
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- Abstract
- International taxation is experiencing major developments in different fields: tax transparency and exchange of information; tax avoidance and the base erosion and profit shifting (BEPS) Project; and now proposals on digital taxation that are likely to affect the founding principles of the international allocation of corporate tax bases. Yet those evolutions, although remarkable in their magnitude when compared to what occurred in the last decades, appear to be minimal and even shortsighted if put into a broader context. There is indeed a stunning absence of debate in international tax circles about what appears to be, beyond any reasonable doubt, the greatest danger that humanity has faced in centuries: climate change.
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Citations
Traversa, E. (2020). The Tax Implications of Global Warming: Preparing for a Change of Climate. Intertax : international tax review, 48(5), 468-469. https://hdl.handle.net/2078.5/27427 (Original work published 2020)