000			02098nab a2200253 c 4500
999			_c141592 _d141592
003			ES-MaIEF
005			20220729123447.0
007			ta
008			200110t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aFalcao, Tatiana _957300
245		0	_aTaxing carbon emissions from international shipping _c Tatiana Falcão
260			_c2019
500			_aResumen.
520			_aAccording to the International Maritime Organization (IMO), maritime transport emits around 1 billion tonnes of CO2 annually and was responsible for approximately 2.5% of global greenhouse gas emissions in 2014. The prediction is that greenhouse gas emissions from maritime transport alone may increase between 50 and 250% by 2050, depending on future economic and energy developments. In spite of that, there is no concerted action or plan to tax or capture the CO2 emissions derived from international maritime shipping - the most widespread and popular form of transportation. This occurs in an environment where, from the perspective of corporate taxation, the international maritime industry is one of the sectors that is often taxed at some of the lowest tax brackets, if compared to other businesses. This article fulfils the threefold purpose of (1) discussing the international standards to which the international maritime transport network is subjected, from international public law and environmental law perspectives; (2) analysing the international tax regime applicable to the taxation of income derived from international shipping transport; and finally, (3) suggesting future policy approaches based on the principles and premises identified, to tackle carbon emissions derived from international maritime transport.
650		4	_948600 _aTRANSPORTES MARITIMOS
650		4	_940897 _aCONTAMINACION ATMOSFERICA
650		4	_aMEDIO AMBIENTE _947492
650		4	_aCONSERVACION _940598
650		4	_aIMPUESTOS _947460
773	0		_9161586 _oOP 2141/2019/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, issue 10, October 2019, p. 832-851
942			_cART