Screen LibraryInternational taxation and the extractive industries /
The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regi...
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| Group Author: | ; ; ; |
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| Published: |
Routledge, an imprint of the Taylor & Francis Group,
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| Publisher Address: | London : |
| Publication Dates: | 2017. |
| Literature type: | Book |
| Language: | English |
| Series: |
Routledge studies in development economics ;
132 |
| Subjects: | |
| Summary: |
The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. International Taxation and the Extractive Industries addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implic |
| Carrier Form: | xvi, 364 pages : illustrations, forms ; 25 cm. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9781138999626 (hardback) : 1138999628 (hardback) |
| Index Number: | HD9506 |
| CLC: |
F416.1 F810.42 |
| Call Number: | F810.42/I618-1 |
| Contents: | International corporate taxation and the extractive industries : principles, practice, problems / Michael Keen and Peter Mullins -- An overview of transfer pricing in extractive industries / Steven Shay -- Transfer pricing : special extractive industry issues / Jack Calder -- International tax and treaty strategy in resource-rich developing countries : experience and approaches / Philip Daniel and Victor Thuronyi -- Extractive investments and tax treaties : issues for investors / Janine Juggins -- Taxing gains on transfer of interest / Lee Burns, Honoré Le Leuch and Emil M. Sunley -- Fiscal |