CLIMATE-CHANGE

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.

Delay and a lack of political consensus on BEPS feature in this month’s review by Tim Sarson (KPMG).

Brin Rajathurai (Freshfields Bruckhaus Deringer) shares ten insights on the challenge of achieving net zero.

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