The transition to a low-carbon economy requires significant investments in green technologies and infrastructure. Despite growing demand for sustainable finance, investment barriers persist, hindering the flow of capital towards environmentally sustainable projects. Building on a literature...

The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...