Over 120 governments have announced their intentions to bring emissions to zero by the middle of the century. And today, the European Commission launches its Renewed Sustainable Finance Strategy that should receive a more prominent place in the climate debate. This is good news in view of COP26 in Glasgow later this year. The international […]
Last week, the G7 announced to support a 15 per cent minimum global corporate tax rate in order to eliminate profit shifting into the low tax countries. The agreed tax rate represents a big compromise as it is far from the rates suggested by the US (21 per cent) and the OECD (19 per cent). […]
The year of 2020 brought us a pandemic and the most severe economic shock of our lives. Notwithstanding, while facing both challenges, member states were still able to come together and find joint ways to address the health crisis and to deliver on a recovery package, designed to relaunch our economy. The European Union showed, […]
While the Council of the UE is considering both a revision of the 2003 Energy Taxation Directive and a project of aviation tax, there is space for a renewed and fair fiscal regime.
Since the late 1950s, Irish governments support foreign investment, and the utilisation of tax and other means in the pursuit of this policy
Smart taxation: making the economy more social and environment-friendly, and ensuring compatibility with the EU single market.