Coverart for item
The Resource International taxation of energy production and distribution

International taxation of energy production and distribution

Label
International taxation of energy production and distribution
Title
International taxation of energy production and distribution
Creator
Subject
Language
eng
Summary
Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries. This book introduces and analyses significant international tax issues related to energy production and distribution, extending from the tax regime in the country where the oil, gas, or coal exploration and production activities are located, through to cross-border transportation using pipelines, tankers, and bulk carriers, to the taxation of power stations and electricity transmission and distribution networks. The taxation issues covered include the following: - upstream oil and gas and mining taxes; - incentives for renewable energy; - carbon taxes and emission trading regimes; - dividend, interest, and royalty flows; - foreign tax credits; - permanent establishments; - mergers and acquisitions; - taxation issues for derivatives and hedging; - transfer pricing; - regional purchasing, marketing, service, and intangible property structures; - free trade agreements and customs unions; - dispute resolution; and - tax administration and risk management. Detailed updates are included on the most recent international tax developments affecting the energy industry, including the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and the 2017 OECD Transfer Pricing Guidelines. Case studies offer an opportunity to apply international tax analysis to specific examples, and gain practice in identifying and discussing relevant international taxation issues
http://library.link/vocab/creatorName
Abrahamson, J
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
65
http://library.link/vocab/subjectName
  • energy tax
  • energy industry
  • hydrocarbon tax
  • mining industry
  • natural resources
  • dividend
  • interest
  • royalties
  • foreign tax credit
  • PE
  • merger
  • acquisition
  • transfer pricing
  • intangibles
  • free trade agreement
  • customs union
  • dispute resolution
  • risk management
  • MLI
  • tax treaty
  • VAT
  • BEPS
  • tax incentive
  • emission rights
  • customs duty
  • holding company
  • thin capitalization
  • capital gains
  • research and development
  • leasing
  • tax haven
Label
International taxation of energy production and distribution
Instantiates
Publication
Extent
xix, 513 p.
Isbn
9789041191205
Isbn Type
(e-Book)
Label
International taxation of energy production and distribution
Publication
Extent
xix, 513 p.
Isbn
9789041191205
Isbn Type
(e-Book)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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