One way or another, Europe is determined to get tech companies to pay their fair share. All that remains is to decide the meaning of “tech company,” “pay,” “fair” and “share.” After months of talks, France and Germany have proposed a plan to tax big digital companies 3 percent of their Europe-based advertising revenue. This is a scaled-back version of ...

If you only scan the headlines, you could be forgiven for thinking that the US-China trade war is mainly about tariffs. After all, the president and trade-warrior-in-chief has called himself “Tariff Man.” And the tentative trade deal between US President Donald Trump and Chinese President Xi Jinping was mainly about tariffs, especially on items like automobiles. But the startling arrest ...

As the effects of climate change loom ever larger, financial markets are embracing sustainability. Long a marginal concern at best, it has become a central component of any successful investment strategy. It’s no wonder the financial industry is starting to incorporate global warming in its risk assessments and requirements for transparency: Recent natural disasters, like the fires in California or ...