Emissions Trading and Tax Treaties

Ismer R, Haußner M (2015)

Publication Language: English

Publication Type: Journal article

Publication year: 2015

Journal

Bulletin for International Taxation Ibfd Publications BV

Publisher: Ibfd Publications BV

Book Volume: 69

Pages Range: 430-436

Journal Issue: 8

Abstract

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.

Authors with CRIS profile

Roland Ismer Lehrstuhl für Steuerrecht und Öffentliches Recht Manuel Haußner Lehrstuhl für Steuerrecht und Öffentliches Recht

Related research project(s)

Energiemarktdesign (EMD) Energie Campus Nürnberg (EnCN2) Jan. 1, 2017 - Dec. 31, 2021

How to cite

APA:

Ismer, R., & Haußner, M. (2015). Emissions Trading and Tax Treaties. Bulletin for International Taxation, 69(8), 430-436.

MLA:

Ismer, Roland, and Manuel Haußner. "Emissions Trading and Tax Treaties." Bulletin for International Taxation 69.8 (2015): 430-436.

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