The climate crisis is a global emergency. Trade policy has long been a driver of an unfettered economic globalisation and Isabelle Brachet argues for a new approach
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Tax
One bad Apple decision
A recent EU tax ruling entrenches distortions. Pascal Saint-Amans says Ireland’s massive tax windfall highlights once again the pressing need for reform of profit allocation rules
Carbon pricing and inflation
Carbon pricing initiatives have mushroomed in the last two decades. Daniel Santabárbara and Marta Suárez-Varela evaluate the impact of emissions trading and carbon tax on inflation
How the GMT changes the taxation of MNEs
The Global Minimum Tax places a multilaterally agreed limit on tax competition. Felix Hugger, Ana Cinta González Cabral, Massimo Bucci, Maria Gesualdo and Pierce O’Reilly examine some of the expected impacts of this fundamental reform of the international tax architecture
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World Commerce Review Volume 18 Issue 3
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