Subject: Multilateral or Bilateral Double Taxation Treaties/Agreements: proposal for inclusion of Pro-Environment Actions clauses in these treaties/agreements
Accordingly to the majority of reliable scientific studies on climate change, on environmental chemistry, epidemiology and greenhouse gases, the anthropogenic negative impacts on environment and human health are real.
There are a lot of Institutes and Universities worldwide well-known by its high commitment to contribute to a better world that can help minimize those impacts by putting pressure on the inclusion of Pro-Environment Actions clauses in Multilateral or Bilateral Double Taxation Agreements.
Taxation is one of the most powerful tool to incentive reduction and/or minimization of anthropogenic negative impacts on environment and human health; therefore, in this scenario, international treaties/agreements on taxation can become crucial instrument for the community of nations in its efforts towards a better environment
The treaties/agreements to avoid double taxation among nations are usually structured accordingly to the Organization for Economic Cooperation and Development (OECD) model, in which tax residency, permanent establishment, withholding taxes, tax exemptions, harmonization of tax rates, double tax relief, mutual enforcement, tax information exchange agreement and dispute resolution, are common clauses.
In order to include pro-environment actions in these treaties/agreements, clauses related to tax exemptions, harmonization of taxes rates and double tax relief, are very adequate, since they can incentive organizations to take actions proenvironment in the treaty/agreement fulfillment
