Coverart for item
The Resource International taxation and the extractive industries

International taxation and the extractive industries

Label
International taxation and the extractive industries
Title
International taxation and the extractive industries
Contributor
Subject
Language
  • eng
  • eng
Summary
This book offers a comprehensive overview of the theory and practice involved in designing policies on the international aspects of tax regimes for extractive industries exploiting oil, gas, or minerals, with a particular focus on developing and emerging economies. It addresses key topics such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations, international tax treaty strategies in resource-rich countries, extractive investments, transfer pricing issues, design of joint development zone treaties, tax competition and coordination in extractive industries. Furthermore, the book reviews international tax rules, covering both developments in the G20 - OECD BEPS project and more radical proposals, identifying core challenges in the extractive sector
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Daniel, P
  • Keen, M
  • Świstak, A
  • Thuronyi, V
http://library.link/vocab/subjectName
  • mining industry
  • natural resources
  • transfer pricing
  • tax treaty
  • foreign investment
  • investment treaty
  • royalties
  • tax competition
  • BEPS Project (OECD)
Label
International taxation and the extractive industries
Instantiates
Publication
Contents
  • International corporate taxation and the extractive industries : principles, practice, problems
  • Keen, M.J.
  • Mullins, P.
  • ; p. 11-41
  • An overview of transfer pricing in extractive industries
  • Shay, S.E.
  • ; p. 42-78
  • Transfer pricing - special extractive industry issues
  • Calder, J.
  • ; p. 79-110
  • International tax and treaty strategy in resource-rich developing countries : experience and approaches
  • Daniel, P.
  • Thuronyi, V.
  • ; p. 111-132
  • Extractive investments and tax treaties : issues for investors
  • Juggins, J.
  • ; p. 133-159
  • Taxing gains on transfer of interest
  • Burns, L.
  • Le Leuch, H.
  • Sunley, E.M.
  • ; p. 160-189
  • Fiscal issues for cross-border natural resource projects
  • Bell, J.C.
  • Chauvin, J.B.
  • ; p. 190-214
  • International oil and gas pipelines : legal, tax, and tariff issues
  • Le Leuch, H.
  • ; p. 215-241
  • The design of joint development zone treaties and international unitizations agreements
  • Cameron, P.
  • ; p. 242-263
  • Fiscal schemes for joint development of petroleum in disputed areas : a primer and an evaluation
  • Daniel, P.
  • Veung, C.
  • Watson, A.
  • ; p. 264-306
  • Taxes, royalties and cross-border resource investments
  • Mintz, J.M.
  • ; p. 306-331
  • Tax competition and coordination in extractive industries
  • Mansour, M.
  • Świstak, A.
  • ; p. 332-358
Extent
xvi, 357 p.
Isbn
9781138999626
Note
20161111
Label
International taxation and the extractive industries
Publication
Contents
  • International corporate taxation and the extractive industries : principles, practice, problems
  • Keen, M.J.
  • Mullins, P.
  • ; p. 11-41
  • An overview of transfer pricing in extractive industries
  • Shay, S.E.
  • ; p. 42-78
  • Transfer pricing - special extractive industry issues
  • Calder, J.
  • ; p. 79-110
  • International tax and treaty strategy in resource-rich developing countries : experience and approaches
  • Daniel, P.
  • Thuronyi, V.
  • ; p. 111-132
  • Extractive investments and tax treaties : issues for investors
  • Juggins, J.
  • ; p. 133-159
  • Taxing gains on transfer of interest
  • Burns, L.
  • Le Leuch, H.
  • Sunley, E.M.
  • ; p. 160-189
  • Fiscal issues for cross-border natural resource projects
  • Bell, J.C.
  • Chauvin, J.B.
  • ; p. 190-214
  • International oil and gas pipelines : legal, tax, and tariff issues
  • Le Leuch, H.
  • ; p. 215-241
  • The design of joint development zone treaties and international unitizations agreements
  • Cameron, P.
  • ; p. 242-263
  • Fiscal schemes for joint development of petroleum in disputed areas : a primer and an evaluation
  • Daniel, P.
  • Veung, C.
  • Watson, A.
  • ; p. 264-306
  • Taxes, royalties and cross-border resource investments
  • Mintz, J.M.
  • ; p. 306-331
  • Tax competition and coordination in extractive industries
  • Mansour, M.
  • Świstak, A.
  • ; p. 332-358
Extent
xvi, 357 p.
Isbn
9781138999626
Note
20161111

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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