The Resource Income taxation through the life cycle of an extractive industries project

Income taxation through the life cycle of an extractive industries project

Label
Income taxation through the life cycle of an extractive industries project
Title
Income taxation through the life cycle of an extractive industries project
Creator
Subject
Language
eng
Summary
This article outlines the main income tax design issues arising during the life cycle of an extractive industries project, including upon exit from the project. While in many countries the significant involvement of non-resident investors in the sector means that international tax issues such as transfer pricing and thin capitalization are important, this article focuses primarily on domestic income tax issues
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 20 (2014),
http://library.link/vocab/creatorName
Burns, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax rate
  • mining industry
  • natural resources
  • tax treaty
  • ring-fencing
  • exploration expenditure
  • capital gains tax
Label
Income taxation through the life cycle of an extractive industries project
Instantiates
Publication
Label
Income taxation through the life cycle of an extractive industries project
Publication

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