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Die europäische CO2-/Energiesteuer : Sackgasse oder komplementäres Instrument zur Energiepolitik der EU-Staaten?
Langenhorst, Jörg, (2001)
Exploring the impact of European Union law on energy and environmental taxation
Pirlot, Alice, (2019)
Helping to combat climate change : new state aid guidelines for environmental protection
Winterstein, Alexander, (2008)
International tax implications of tradable allowances
Csikós, Katalin, (2007)
International - International Tax Implications of Tradable Allowances - This article focuses on the international tax aspects of tradable allowances, in particular the application of the distributive rules of the OECD Model Convention. As most of the identified problems emerge in the domestic context, the tax, accounting and legal treatment of the allowances in Hungary, the United Kingdom and the ...