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

Journal
Author
Cracea, A.
Country
European Union
Published Date
Issue
European Taxation 2012 (Volume 52), No. 12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.