The Resource How global tax reforms apply to the extractive industries

How global tax reforms apply to the extractive industries

Label
How global tax reforms apply to the extractive industries
Title
How global tax reforms apply to the extractive industries
Creator
Subject
Language
eng
Summary
This article investigates whether IMF and OECD proposals on how to tax the digital economy, apply formulary apportionment, shift taxing rights and address profit shifting could apply to the natural resources sector. The author also explores whether source-based taxation could be the most appropriate model of taxation of natural resources
Citation source
In: ITR. - London. - Vol. 30 (2019), no. 4 (July/August) ; p. 52-55
http://library.link/vocab/creatorName
Readhead, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • mining industry
  • natural resources
  • tax reform
  • profit shifting
  • developing countries
  • digital economy
  • cash flow tax
  • formulary apportionment
  • allocation of taxing rights
  • minimum tax
  • foreign investment
  • source principle of taxation
  • resource rent (tax)
Label
How global tax reforms apply to the extractive industries
Instantiates
Publication
Label
How global tax reforms apply to the extractive industries
Publication

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