The Resource Tax treaty treatment of income and gains from oil and gas exploitation

Tax treaty treatment of income and gains from oil and gas exploitation

Label
Tax treaty treatment of income and gains from oil and gas exploitation
Title
Tax treaty treatment of income and gains from oil and gas exploitation
Creator
Subject
Language
eng
Summary
This article analyses the treatment, under the OECD model tax treaty, of income and gains related to oil and gas resources from the perspective of each party involved; that is, the person who owns oil and gas resources, the person who grants the right to work the resources, the person who receives the right to work them, the person who works oil and gas resources, and the person who sells extracted oil and gas
Citation source
In: Tax notes international. - Falls Church. - Vol. 58 (2010),
http://library.link/vocab/creatorName
Gottberg de los Rios, R.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • natural resources
  • situs rule
  • immovable property
  • case law
Label
Tax treaty treatment of income and gains from oil and gas exploitation
Instantiates
Publication
Label
Tax treaty treatment of income and gains from oil and gas exploitation
Publication

Library Locations

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