Environmental tax policy

Environmental tax policy, GloBE, Intertax, OECD, Pillar II, Transfer Pricing

(General Editor of Intertax)/ /Leave a comment

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Tsilly Dagan, GLoBE: The Potential Costs of Cooperation This article argues that the fact that the 2021 global tax deal (focusing on Pillar 2) is cooperative is not in itself proof of the deal…

Environmental tax policy, EU VAT, Green New Deal, Rate changes, VAT reduction

(University of Vienna)/ /Leave a comment

The EU VAT Rate Reform 2022, Including a Two-Pronged Approach to Align the EU VAT Rate System with the Green New Deal In April 2022, the Council of the European Union adopted a Directive (2022/542) which brings about significant changes to the rate system of the EU VAT Directive (Council Directive 2006/112/EC). Most notably, it…