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A guide to tax and ESG for in-house Heads of Tax

Brin Rajathurai and Charles Yorke (Allen & Overy) explain how to navigate the complex and evolving landscape of tax and ESG.

Environmental social and governance (ESG) issues are increasingly influencing the decisions and expectations of businesses investors and consumers. In-house Heads of Tax need to be conscious of the growing importance of ESG for their role and the challenges and opportunities it presents. In this article we provide some guidance on how to navigate the complex and evolving landscape of tax and ESG.

Keeping on top of ESG tax incentives

In recent years there has been a surge in governments turning to tax incentives as a way to encourage businesses to adopt more sustainable behaviours. The US Inflation Reduction Act (IRA) in its expansion of existing tax credits for renewable energy assets and creation of new tax credits for emerging asset classes particularly caught people’s attention. This has undoubtedly...

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