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The Resource Characterisation and taxation of cross-border pipelines

Characterisation and taxation of cross-border pipelines

Label
Characterisation and taxation of cross-border pipelines
Title
Characterisation and taxation of cross-border pipelines
Creator
Subject
Language
eng
Summary
A cross-border pipeline is probably one of the most complex assets to be found, as it can cross several borders and boundaries or even be laid in transit states. Such a unique and complex asset creates very intricate tax issues. This study offers an in-depth discussion of the principal questions: How is a cross-border pipeline currently characterised according to the OECD Model Tax Treaty and its Commentaries? How is income from a cross-border pipeline allocated between the states involved and does the OECD's authorised "functional separate entity approach" apply to income from pipelines? The issues relating to the characterisation and taxation of cross-border pipelines are uncertain, unresolved, inconsistent and unpredictable. No common international approaches for the characterisation and taxation of pipelines exist. Moreover, the fact that the OECD Model Tax Convention and its Commentaries sometimes suggest different definitions of an income or asset without giving clear recommendations does not make the situation any clearer. This lack of uniformity potentially creates significant risks for governments and the petroleum industry. This book provides a comprehensive analysis of the issues related to the taxation of cross-border pipelines. It offers solutions to the various tax issues that a cross-border pipeline might raise. The book concludes by recommending changes to the OECD Model Tax Treaty and its Commentaries to reduce uncertainty, avoid double taxation or less than a single taxation, and establish a more common international approach for the characterisation and taxation of cross-border pipelines and their allocation
http://library.link/vocab/creatorName
Olsen, K
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • natural resources
  • mining industry
  • PE
  • auxiliary activities
  • immovable property
  • passive income
  • other income
  • income classification
  • allocation of income
  • international tax law
  • avoidance of double taxation
  • tax treaty
Label
Characterisation and taxation of cross-border pipelines
Instantiates
Publication
Extent
xviii, 265 p.
Isbn
9789087221317
Isbn Type
(print)
Label
Characterisation and taxation of cross-border pipelines
Publication
Extent
xviii, 265 p.
Isbn
9789087221317
Isbn Type
(print)

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