Climate Change: A Taxing Issue for Ireland
Article from: OGEL 3 (2004), in Taxation
Introduction
To ensure that the Republic of Ireland complies with the Kyoto Protocol to the United Nations Framework Convention on Climate Change ("Kyoto Protocol"), to which it is a party, the Irish Government published the National Climate Change Strategy ("NCCS") in November 2000. The NCCS has important implications for the industrial and commercial sectors with regard to the amount of green house gas emitted. It will impact on both indigenous and foreign companies based in Ireland at a financial and operational level as well as potentially affecting their global ...