1. Sustainability, SDGs and ESG Sustainability is a highly debated topic in a world facing many environmental and social challenges. Governments promote sustainability and sustainable development. But these concepts seem to be container concepts. The UN Sustainable Development Goals (SDGs) give something to hold on. Sustainability is fleshed out in the 17 United Nations SDGs….

Ricardo García Antón* The rapid developments in international taxation in the aftermath of the latest financial crisis (2010s), i.e. the fight against tax evasion and tax avoidance, the Pillars’ work, should make us reflect on how tax law is formed and equipped to provide solutions to the current world challenges. This inquiry leads to finding…