Resumen de BEPS and the Paris Agreement: Unthinkable Bonds
The article analyses the impact of the Paris Agreement on a country’s tax policy framework, following the end of the OECD’s Base Erosion Profit Shifting (BEPS) programme. Following from the premise that the BEPS programme was devised with the intent to increase countries’ revenue collection ability by fighting tax evasion and avoidance transactions, the article discusses how the Paris Agreement could be used as a devise for further revenue accumulation. In doing so, the article examines the underlying history pursuant to climate change agreements, identifying the context under which the Paris Agreement was received by countries and why it has the potential to be the first agreement to derive a positive outcome to the environment.
