Nov 08, 2023 ESG and tax transparency: the next frontier of tax disputes? By Sarah Bond Alison Dickie Laura Western The importance of environmental, social and governance (ESG) issues to businesses cannot be underestimated, with investors, lenders,...
Nov 08, 2023 How does tax fit into the ESG landscape and what does this mean for businesses? By Katharina Kubik Georg Roderburg Alison Dickie Environmental, social and governance (ESG) issues are continuing to be a key consideration in corporate boardrooms. The range of ESG...
Oct 19, 2023 CBAM: go-live of transitional phase By Katharina Kubik Georg Roderburg Sören Lehmann Hendrik Menzel Anna Binder-Gutwinski Annika Streicher Hendrik Wessling Sascha Arnold +5 more... Show less Introduction and recap On 1 October 2023, the EU’s Carbon Border Adjustment Mechanism (CBAM), the development of which we have been...
Mar 22, 2023 Part 2: Dangerous or Precious Cargo? – Key Considerations for Cross-Border CCUS Projects By Philip Morgan James Chapman Selina Pope Lucinda Huntsman +1 more... Show less In Part 1 of this three-part blog series (see part 1 here), we introduced the concept of a cross-border carbon capture, use and storage...
Mar 01, 2023 Part 1: Dangerous or Precious Cargo? – Key Considerations for Cross-Border CCUS Projects By Philip Morgan James Chapman Selina Pope Lucinda Huntsman +1 more... Show less What is CCUS? Carbon capture, use and storage (CCUS) involves the capture of CO2, generated from energy intensive sources, such...
Nov 28, 2022 Carbon capture and storage: the role of tax incentives By Laura Western Brin Rajathurai Helen Buchanan In November 2020, Boris Johnson, the then-Prime Minister, pledged that the UK would capture and store between 20 and 30 million tonnes of...
Oct 27, 2022 Road to COP27 – how is tax being used to tackle climate change? By Brin Rajathurai Katharina Kubik Mykhailo Razuvaiev Although tax is not a headline item on the agenda at COP27, it is recognised by governments across the world as an important part of the...
Dec 16, 2021 Hot Tax Topics for the Industrial sector: ESG and the EU’s environmental tax measures By Georg Roderburg Brin Rajathurai The tax world is changing rapidly, with major developments around the taxation of multinationals and a growing number of initiatives...
Nov 03, 2021 Can tax policy help us get to net zero? 10 things I have learned… By Brin Rajathurai COP 26 has brought heightened focus on environmental matters and the steps we need to take to get to net zero. I wanted to understand the...
Sep 29, 2021 EU BT 21: Sustainability and tax – what is on the EU’s agenda? By Georg Roderburg The EU’s Communication on Business Taxation for the 21st century (EU BT 21) is an ambitious package of measures that, amongst other...
Apr 16, 2021 Energy and carbon taxes high on tax policy makers’ agendas By Anna Binder-Gutwinski Katharina Kubik The quest for more sustainable energy and carbon taxation systems is set to gain momentum as both the EU and the OECD have put these...
Nov 16, 2020 Germany's new emissions trading system: an unconstitutional scheme? By Hendrik Wessling Sören Lehmann Germany’s new national emissions trading scheme will start in January 2021. The scheme has its legal basis in the German Fuel Emissions...