CARBON-BORDER-TAXES

Companies are increasingly turning to voluntary carbon credits to achieve their decarbonisation objectives on the path to ‘net zero’. Oliver Pendred and Andrew Hedges (Baker McKenzie) explain the use and taxation of such credits for UK companies.

This month’s review by Gary Barnett (Simmons & Simmons) covers an important advocate general’s opinion.

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.

Is the global minimum tax rate proposal a template for action on climate change?