Emissions Trading and Tax Treaties
Author(s): Ismer R, Haußner M
Publisher: Ibfd Publications BV
Publication year: 2015
Journal issue: 8
Pages range: 430-436
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.
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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.