Direct Tax Treatment of Greenhouse Gas Emission Allowances within the European Union

• Autores: Andrei Cracea
• Localización: European taxation, ISSN 0014-3138, Vol. 52, Nº. 12, 2012, págs. 571-579
• Idioma: inglés
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• Resumen

  • The author, in this article, discusses the direct domestic tax and tax treaty issues surrounding the trading of greenhouse gas emission allowances between companies within the European Union under the Emissions Trading System.