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The list of ITR’s most popular articles in 2022 reflects a growing focus on environmental matters and tax transparency as organisations face the prospect of being held to account for their corporate governance.
Real estate fund managers must consider the tax aspects of environmental, social and governance policy to meet investor expectations, writes Nick Crama, director at Alvarez & Marsal.
Pillar two will change the international tax system forever. Here Christian Kaeser, global head of tax at Siemens, looks at how businesses and tax administrations can simplify pillar two compliance.
Mala Kapacee, director of the London Tax Society, looks at the challenge of climate change and how tax can help prevent the worst outcomes from happening.