The evolution of the Base Erosion and Profits Shifting (BEPS) project paves the way for a new era in Responsible Tax
A responsible tax lens on the OECD's BEPS project
23 Feb 2022
2 min
Articles tagged with responsible-tax
Is corporation tax good or bad for growth?
- Business requires a stable society to which it should contribute.
- Business pays taxes on production, people, property and environmental impact, as well as income.
- A tax system needs to be crafted to incentivize investment and growth, through dialogue with all stakeholders...
19 Jul 2021
4 min
Towards an Effective Carbon Border Adjustment Mechanism
As the world seeks to address climate change, there are various approaches which can be used.
19 Jul 2021
17 min
Video
Responsible tax and transparency
Carl Dolan, Director, Transparency International discusses his views on responsible tax and transparency.
13 Apr 2021
Why Global Responsible Tax in a Time of Long Economic COVID
We live in extraordinary times. A health pandemic has exposed a number of fault lines in society that many will say existed and needed to be exposed, including, an inequality of wealth and opportunity, the resilience of our institutions, the intergenerational transfer of wealth (in particular will our children enjoy an increased standard of living or are we burdening that...
02 Mar 2021
3 min
Comments on the EU’s Inception Impact Assessment on a potential Digital Levy
Authors: Robert van der Jagt, Chairman, KPMG’s EU Tax Centre, and Chris Morgan Head of Global Tax Policy, KPMG International
02 Mar 2021
7 min
New publication explores KPMG’s commitment to an ESG-focused recovery
Since the beginning of 2020, and despite the tremendous challenges faced since then, organizations globally have been given the chance to reset, rethink and reshape how to make a positive impact on the world around us, with KPMG firms being no exception.
08 Feb 2021
1 min
New publication explores perspectives on tax policy for the new reality
Introducing Tax policy considerations in the wake of COVID-19 – a summary of Responsible Tax roundtable discussions on potential tax policy responses to the new reality.
18 Dec 2020
2 min
Comments on the European Commission’s public consultations on the Energy Tax Directive and Carbon Border Adjustment Mechanism and KPMG’s ESG approach
Authors: Loek Helderman, Global Tax Lead KPMG Impact, Mike Hayes, KPMG Impact Lead on Climate Change and Decarbonization and Chris Morgan, Head of Global Tax Policy, KPMG International
12 Nov 2020
1 min
Going green: Driving investments with multi-lateral organizations
While the “carrot” of tax incentives may be useful to drive, or even kick start investment into new technology or regions, the recent roundtable discussion confirmed they are not the key issue in unlocking green investment. Similarly, while environmental taxes and reducing fossil fuel subsidies can help redirect investment into green projects, there are already many investors willing to fund...
26 Oct 2020
9 min
Leading with purpose in a time of crisis
How businesses conduct themselves during this period will make or break public perception of organizations for years to come
29 Sep 2020
3 min
Going green: An institutional investors take on a green recovery
Institutional investors agreed that generally, certainty over the tax cost or duration of any incentives was more important in the investment decision than the actual tax cost. Nevertheless, reducing the tax cost on inward investment and providing transferable research and development credits would encourage investment into green projects – as would reducing current subsidies for fossil fuels. Overall tax risk...
13 Aug 2020
10 min
EU stimulus measures in a post-COVID world
No pressure to reduce corporation tax rates generally; any cost based incentives should be targeted, temporary and timely; multilateral approaches and cooperation are needed to avoid adverse spill overs, tax competition and a growth in compliance and double taxation. There is support of the work of the OECD on Pillars 1 and 2 as well as for a European common...
10 Aug 2020
11 min
Why responsible business is key
How we manage through this period will define how we come out of it
23 Jun 2020
3 min
How will COVID-19 impact the long-term issues for tax policy?
Virtual Responsible Tax roundtable: The new reality
21 May 2020
9 min