International environmental taxation and the development of policies that aim to curb carbon emissions on a cross-border basis; international trade regulations associated to environmental tax reform (application of WTO rules and the GATT in relation to national environmental tax policies such as Border Tax Adjustments); the interaction between environmental tax instruments and tax treaties.
The taxation of the digital economy; redefinition of international tax treaties in light of the digitalization of business; digitalization and domestic tax systems/effect on labour and social security; taxation of cryptocurrencies; digitalization and impact on implementation of United Nations Sustainable Development Goals (SDGs); development resource mobilization for poverty reduction.