Corporate tax policy

Corporate tax policy, ESG, Ethics and tax, tax justice

(Legal secretary (référendaire) at the Luxembourg administrative Court)/ /Leave a comment

What does the notion of “aggressive tax strategy” mean for the quest for tax justice and what are its consequences on environmental, social and governance matters?[1] In my opinion, an enterprise’s tax strategy should be considered when assessing whether that enterprise meets the so-called “ESG” criteria. I explain why in this blog. A justification for…

Corporate tax policy, ESG, EU, Tax Good Governance

(Partner at Bell Valsecchi Law Firm.)/ /Leave a comment

Introduction: some uneasy questions Taxation is at the core of the UN 2030 Agenda since it is an essential element to build a more equal, as well as more prosperous, society and provides the “fuel” needed to realize all the ambitious plans required to decrease our impact on the environment.[1] Therefore, good tax governance is…