Professor Raphael Heffron publishes article on Energy Taxation, Covid-19 and Human Rights
Published on 17 September 2020
This article highlights the race to the bottom in terms of taxation as governments seek foreign direct investment (FDI)
Professor Raphael Heffron from the Centre for Energy, Petroleum and Mineral Law & Policy has published an article with a practitioner from one of the leading law firms is South East Asia – it is published in one of the leading international energy law journals The Journal of Energy and Natural Resource Law (published with the International Bar Association).
It’s the first time in several years that a CEPMLP academic has published in this prestigious academic and practitioner journal.
It is advanced in the article that a ‘race to the bottom’ in international taxation will result in further erosion of human rights. In thinking of the future and after the 2020 crisis, developing countries need to develop sustainable and resilient economic growth, and consequently they need clear and strategic taxation policy.