The EU Carbon Border Adjustment Mechanism (CBAM)

Footnotes:

1. European Council. (June 12, 2023). Infographic – Fit for 55: how does the EU intend to address the emissions outside of the EU? https://www.consilium.europa.eu/en/infographics/fit-for-55-cbam-carbon-border-adjustment-mechanism/
2. European Commission (July 14, 2021). European Green Deal: Commission proposes transformation of EU economy and society to meet climate ambitions.  https://ec.europa.eu/commission/presscorner/detail/en/IP_21_3541
3. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv%3AOJ.L_.2023.130.01.0052.01.ENG&toc=OJ%3AL%3A2023%3A130%3ATOC  
4. European Commission. Carbon Border Adjustment Mechanism. https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en
5. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv%3AOJ.L_.2023.130.01.0052.01.ENG&toc=OJ%3AL%3A2023%3A130%3ATOC
6. Jing Shuai, Wenjia Wang, et al. (February 3, 2024). The impact of the EU’s Carbon Border Adjustment Mechanism on the global iron and steel trade and emission reduction. https://link.springer.com/article/10.1007/s11356-024-32528-2
7. Catrina Rorke, Matthew Porterfield, & Daniel Hoenig. (September, 2023). Assessing the EU CBAM: Reporting Rules for the World’s First Carbon Import Fee. https://clcouncil.org/report/cbam-reporting-rules/ (PDF: https://clcouncil.org/reports/CBAM_White_Paper.pdf)
8. Claudia Buysing Damsté, Jonathan Banks, &Jeremy Prepscius. (February 27, 2024). The EU Carbon Border Adjustment Mechanism (CBAM): Supply Chain Imperatives. https://www.pwc.com/gx/en/services/tax/esg-tax/cbam-supply-chain-imperatives.html