The Resource Sharing the wealth : article 82 of UNCLOS - the first global tax?

Sharing the wealth : article 82 of UNCLOS - the first global tax?

Label
Sharing the wealth : article 82 of UNCLOS - the first global tax?
Title
Sharing the wealth : article 82 of UNCLOS - the first global tax?
Creator
Subject
Language
eng
Summary
Article 82 of the United Nations Convention on the Law of Sea imposes a levy on the exploitation of non-living resources in international waters. The first application of this provision will likely occur in a few years with respect to oil and gas in the North Atlantic near Canada. Those looking to develop international tax sharing of corporate taxes may have something to learn from this examination of some of the policy, administrative and management issues involved with even this small and novel "global tax."
Citation source
In: British tax review. - London. - (2019), no. 4 ; p. 537-556
http://library.link/vocab/creatorName
  • Bird, R
  • Mintz, J.M
Geographic coverage
  • North America
  • International
Language note
English
http://library.link/vocab/subjectName
  • United Nations
  • natural resources
  • mining industry
  • corporate income tax
  • global income tax
  • continental shelf
  • environmental law
  • mineral taxation
  • hydrocarbon tax
Label
Sharing the wealth : article 82 of UNCLOS - the first global tax?
Instantiates
Publication
Label
Sharing the wealth : article 82 of UNCLOS - the first global tax?
Publication

Library Locations

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