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 implications of mining contracts and regional financial obligations. The contributors, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters. The volume reviews international tax rules, covering both developments in the G20-OECD project on 'Base Erosion and Profit Shifting' and more radical proposals, identifying core challenges in the extractives sector. This book should become a core resource for both scholars and practitioners. It will also appeal to those interested in international tax issues more widely and those who study environmental economics, macroeconomics and development economics.-- |
| 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 issues for cross-border natural resource projects / Joseph Bell and Jasmina Chauvin -- International oil and gas pipelines : legal, tax, and tariff issues / Honoré Le Leuch -- The design of joint development zones treaties and international unitizations agreements / Peter Cameron -- Fiscal schemes for joint development of petroleum : a primer and an evaluation / Philip Daniel, Chandara Veung and Alistair Watson -- Taxes, royalties and cross-border resource investments / Jack Mintz -- Tax competition and coordination in extractive industries / Mario Mansour and Artur Świstak. |