Carbon offset, CSR, Environment

(Full Professor of Financial and Tax Law, Complutense University of Madrid Visiting Professor of Transnational Taxation, Northwestern University)/ /Leave a comment

By María Amparo Grau Ruiz[1] Why taxation of carbon offset credits matters? A carbon offset is basically a removal or reduction in greenhouse gases (GHG) emissions, or an increase in carbon storage, that is used to compensate for emissions that occur elsewhere (i.e., another company which may be in another sector, area or even jurisdiction)[2]….