Part 1: The role of the tax function towards a circular economy: Can tax policy enforce circular economies?

In part 1 of this two-part episode, Arnoud Walrecht, Global Circular Economy Lead and Sustainability Partner, KPMG in the Netherlands; Merijn Betjes, ESG Tax Lead, KPMG in the Netherlands; and Nicole de Jager, Senior Manager, Global ESG Tax, KPMG International, look at what a circular economy is and what is meant by a circular economy taxation framework, while exploring different circular economy regulatory trends and the importance of keeping the tax function close to operations in a rapidly evolving regulatory landscape.