Maria Amparo Grau Ruiz, Author at Kluwer International Tax Blog

United Nations Tax Framework Convention: Terms of Reference for an Inclusive and Effective International Tax Cooperation? Critical Issues

Maria Amparo Grau Ruiz, Maria Amparo Grau Ruiz (Full Professor of Financial and Tax Law, Complutense University of Madrid Visiting Professor of Transnational Taxation, Northwestern University)/September 6, 2024September 6, 2024 /Leave a comment

The terms of reference (ToR) adopted by the Ad Hoc Committee[i] will be submitted to the UN General Assembly and voted during its 79thth session – taking place from 10 to 24 September 2024 in New York. If these terms of reference are adopted, the negotiating committee will be expected to submit a final text…

Carbon offset, CSR, Environment

Taxing carbon offset credits

Maria Amparo Grau Ruiz (Full Professor of Financial and Tax Law, Complutense University of Madrid Visiting Professor of Transnational Taxation, Northwestern University)/September 20, 2022 /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]….