Greening EU Corporate Income Taxation: Reflections on How EU Tax Policy Could Support the Private Sector in Funding the Green Transition
EU法人税のグリーン化：税制政策が民間セクターのグリーン移行資金調達を支援する方法 (AI 翻訳)
M. Scherleitner, Mirja Salmelin
🤖 gxceed AI 要約
日本語
本論文は、EUのFit-for-55目標達成のために民間のグリーン投資を促進する税制政策の役割を検討する。特に、利子制限ルール（ATAD）がグリーン投資に与える悪影響を分析し、EU直接税法と気候法（EUタクソノミー）の連携強化を提案する。資金調達コストの低減と投資促進への税制の可能性を議論。
English
This paper examines how EU tax policy can support private sector green investment to achieve Fit-for-55 goals. It focuses on the Anti-Tax Avoidance Directive's interest limitation rule, which may hinder green investments, and proposes better coordination between EU direct tax law and EU climate law, particularly the EU taxonomy.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
EUの税制政策と気候目標の連携に関する議論は、日本のグリーン移行税制やGXリーグの議論にも示唆を与える。特に、課税と投資促進のバランスは日本でも重要。
In the global GX context
This paper provides insights for global policymakers on using tax policy to promote green transition, especially relevant for jurisdictions like the EU with ambitious climate targets and tax coordination challenges.
👥 読者別の含意
🔬研究者:GX researchers interested in fiscal policy and green investment incentives should examine the interplay between tax rules and climate objectives.
🏢実務担当者:Corporate sustainability teams can consider how tax policy changes might affect financing costs for green projects.
🏛政策担当者:EU and national policymakers can note concrete proposals to align tax law with climate taxonomy.
📄 Abstract（原文）
If the EU still wants to achieve its Fit-for-55 goals, further massive increases in green investment by the private sector are necessary. A major obstacle to this has been identified as the inadequate availability of finance, which results in a higher cost of capital and, by extension, lower investment volumes. This article explores whether tax policy measures can help to contribute to addressing this problem. The focus is specifically on the Anti-Tax Avoidance Directive’s (ATAD’s) interest limitation rule, which can adversely hamper green investments. Our investigation first concentrates on ascertaining the interpretational boundaries of this provision regarding supporting green investment, after which we provide two suggestions as to how EU direct tax law could be more effectively coordinated with EU climate law – especially the EU taxonomy.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.54648/eulr2026022first seen 2026-06-29 06:04:47
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。