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There is a key role for taxation in energy and public policy following the 2020 COVID-19 and resulting financial crisis. Taxation was already under the microscope at national, regional and international levels prior to 2020, and the potential for reform may slow down. Developing countries in particular are utilising their tax systems to mitigate the impacts of the 2020 crisis. This article highlights the race to the bottom in terms of taxation as governments seek foreign direct investment (FDI). It also highlights the issues in an influential sector of the economy – that of energy – and the impact on human rights as a result of tax abuse. It is advanced here 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. It can be acknowledged that there is a role for FDI in a crisis-hit economy, but for taxation policy not to have negative consequences more international action is needed in this area. Aggressive tax planning and erosion of the potential to raise tax revenue cannot inhibit the progress made over the last decade on all areas of international taxation. [ABSTRACT FROM AUTHOR]

This research is a legal analysis concerning four scenarios for cross-border carbon dioxide (CO2) transport that could increase the deployment of carbon-capture and storage (CCS) deployment in Europe. The legal analysis categorizes the law into three levels--international, national and local--and considers the four scenarios in light of these three levels of energy law. Upon reviewing the four scenarios, it is clear that the Rotterdam Nucleus (referred to as the 'Pilot Case') is the leading scenario and as a result it is explored in more detail. The potential Pilot Case is based on the development of Rotterdam (in the Netherlands) as a southern North Sea hub. Under this Rotterdam Nucleus scenario, captured CO2 will be transported through the Port of Rotterdam to depleted gas fields offshore the Netherlands. CO2 will also be transported through further links using CCS infrastructure to facilitate the processing of undeveloped gas fields offshore UK. The Pilot case contemplates further expansion opportunities, increasing the capture clusters through additional pipelines, expanding to further gas fields and using the port of Rotterdam for CO2 shipping--hence the analysis of the other scenarios may be invaluable in the future development of CO2 networks in the EU. Finally, and an original contribution of this article is that it employs the three lawyers of energy law theoretical framework to an energy problem that was examined by an interdisciplinary research team. Furthermore, this research was developed further through two key industry stakeholder meetings with CCS experts in the EU. [ABSTRACT FROM AUTHOR]

The ‘just transition’ is a concept receiving more attention in the literature to-date. This critical review discusses this and how there are overlaps with literature on energy, environmental and climate justice. Within the separate energy, environment and climate change scholar communities, there is too much distortion of what the ‘transition’ means and what ‘justice’ means, and they all should be understood within the just transition concept. To increase public understanding and public acceptance of a just transition, these research communities need to unite rather than continue alone. [ABSTRACT FROM AUTHOR]

Highlights: [•] Describes the nexus of energy justice, supply and security. [•] Three tenets of energy justice: distributional, procedural and recognition justice. [•] Application of energy justice promotes growth of an supply chain and energy security. [ABSTRACT FROM AUTHOR]

Abstract With the dual challenges of reducing emissions from fossil fuels and providing access to clean and affordable energy, there is an imperative for a transition to a low carbon energy system. The transition must take into consideration questions of energy justice to ensure that policies, plans and programmes guarantee fair and equitable access to resources and technologies. An energy justice framework is outlined to account for distributional, procedural and recognition inequalities, as well as emerging themes such as cosmopolitan and non-Western understandings of justice, in decision-making relating to energy systems. The spectrum of research offers critical perspectives on the energy transition as well as tools for decision-making and policy processes. Quantitative, qualitative and mixed methods all contribute to our understanding of the problems and the success of responses. The studies presented in this special issue illustrate that the field of energy justice is a rapidly growing arena. There is constant innovation taking place in enabling the transition with new structures, processes and metrics being introduced to guide decision-making and a more holistic view of the community emerging where acceptance, mobilisation and empowerment are opening possibilities for a just transition to a low carbon energy system. The importance of introducing the interdisciplinary approach between social sciences and natural sciences as well engineering implementation supported by scientific data and experiments shall be emphasized in future studies. [ABSTRACT FROM AUTHOR]