The Resource How global tax reforms apply to the extractive industries
How global tax reforms apply to the extractive industries
Resource Information
The item How global tax reforms apply to the 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 How global tax reforms apply to the 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
- 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
- Language
- eng
- Label
- How global tax reforms apply to the extractive industries
- Title
- How global tax reforms apply to the extractive industries
- 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
- Label
- How global tax reforms apply to the 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/How-global-tax-reforms-apply-to-the-extractive/nwifJvayb9Y/" 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/How-global-tax-reforms-apply-to-the-extractive/nwifJvayb9Y/">How global tax reforms apply to the 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/How-global-tax-reforms-apply-to-the-extractive/nwifJvayb9Y/" 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/How-global-tax-reforms-apply-to-the-extractive/nwifJvayb9Y/">How global tax reforms apply to the 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>
