Michael KEEN - Tokyo College

Can Tax Systems Cope with Cryptocurrencies?

Cryptocurrencies—Bitcoin being the leading and best-known example—excite strong reactions. Some see them as, at best, inherently worthless, ultimately doomed to be exposed as such; and, at worst (with spectacular collapses, such as that of FTX in…

Michael KEEN

CBAM? Sounds boring, but it might help save the planet

At the start of 2023, the European Union will begin introducing the world’s first Carbon Border Adjustment Mechanism (CBAM). That sounds very dull and nerdy, and it may not grab many headlines. But if you care…

Michael KEEN

Should low tax countries learn to love a minimum tax rate?

Shafik Hebous* and Michael Keen** Securing agreement on the idea of a common minimum effective corporate tax rate was hard; but agreeing on a number for that minimum was excruciatingly difficult. And the choice seems set…

Michael KEEN