The Resource Extractive industries
Extractive industries
Resource Information
The item Extractive industries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Extractive industries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- QUESTIONS: Please discuss, referring to local legal or regulatory provisions, administrative practices, results of tax audits or case law: - transfer pricing issues arising during the exploration phase, e.g. finance, ownership of extraction rights, technical assistance, technology, equipment and construction project PEs; - transfer pricing issues arising during the extraction phase, e.g. the extraction/processing/logistics/sales supply chain, supply-demand balancing by a trading company and insurance; and - transactions between group companies inside and outside any special (higher rate) energy industry tax regime
- Language
- eng
- Label
- Extractive industries
- Title
- Extractive industries
- Language
- eng
- Summary
- QUESTIONS: Please discuss, referring to local legal or regulatory provisions, administrative practices, results of tax audits or case law: - transfer pricing issues arising during the exploration phase, e.g. finance, ownership of extraction rights, technical assistance, technology, equipment and construction project PEs; - transfer pricing issues arising during the extraction phase, e.g. the extraction/processing/logistics/sales supply chain, supply-demand balancing by a trading company and insurance; and - transactions between group companies inside and outside any special (higher rate) energy industry tax regime
- Citation source
- In: Transfer pricing forum. - Arlington. - Vol. 4 (2013), no. 2 (July) ; 55 p
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- mining industry
- natural resources
- audit
- case law
- financing
- energy industry
- transfer pricing
- technical services
- Label
- Extractive industries
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Extractive-industries/XXiMEDRAesQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Extractive-industries/XXiMEDRAesQ/">Extractive industries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Extractive-industries/XXiMEDRAesQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Extractive-industries/XXiMEDRAesQ/">Extractive industries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
