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Climate change tax policy: what you need to know

Jason Collins (DLA Piper) discusses the current state of play following COP26 and explains why heads of tax will need to monitor and influence changes to general tax law with climate goals in mind.

The United Nations Framework Convention on Climate Change (UNFCCC) meeting as the Conference of the Parties 26 (COP 26) ended on Saturday 13 November. Whilst the final ‘Glasgow Climate Accord’ contained a last-minute watering down of commitments for the ‘phasedown’ rather than ‘phaseout’ of unabated coal power it turned some aspirations from the Paris Agreement of 2015 into specific actions and contained the first prominent recognition of the ‘loss and damage’ caused by climate change.

But what about tax policy?

Whilst regulation and the directing of public resources and stimulation of private sector investment will be major policy levers is there now clear recognition of the role of tax policy in meeting...

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