Emissions Trading and Tax Treaties

Journal article

Publication Details

Author(s): Ismer R, Haußner M
Journal: Bulletin for International Taxation
Publisher: Ibfd Publications BV
Publication year: 2015
Volume: 69
Journal issue: 8
Pages range: 430-436
ISSN: 0007-4624
Language: English


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.

FAU Authors / FAU Editors

Haußner, Manuel
Lehrstuhl für Steuerrecht und Öffentliches Recht
Ismer, Roland Prof. Dr.
Lehrstuhl für Steuerrecht und Öffentliches Recht

How to cite

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

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


Last updated on 2018-10-08 at 01:26