Author: Jacob Margolis On 5 February 2024, the European Council and European Parliament collectively reached a temporary agreement on a proposal for regulations on environmental, social, and governance (ESG) rating activities. Such activities provide investors with pertinent information about a firm’s sustainability across a number of metrics, including vulnerability to sustainability risks, the firm’s impact…
Author: Amedeo Rizzo The international tax landscape is undergoing a significant transformation with the proposal of a global minimum tax for multinational enterprises (MNEs). The Organisation for Economic Co-operation and Development (OECD) has conceived this initiative to combat international corporate tax avoidance, proposing a 15% minimum tax on large multinational groups. This proposal has gained…