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The Resource United Nations handbook on extractive industries taxation

United Nations handbook on extractive industries taxation

Label
United Nations handbook on extractive industries taxation
Title
United Nations handbook on extractive industries taxation
Title variation
United Nations handbook on selected issues for taxation of the extractive industries by developing countries
Creator
Subject
Language
eng
Summary
The Handbook highlights the issues developing countries should bear in mind when negotiating new contracts for the exploration and exploitation of natural and mineral resources within their territories. It covers the following topics: tax treaty issues; permanent establishment issues; indirect transfer of assets; transfer pricing issues; tax treatment of decommissioning; the government's fiscal take; tax aspects of negotiation and renegotiation of contracts; and value added taxation issues
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
United Nations Committee of Experts on International Cooperation in Tax Matters
http://library.link/vocab/subjectName
  • mining industry
  • natural resources
  • developing countries
  • PE
  • transfer pricing
  • VAT
  • tax treaty
  • mineral taxation
Label
United Nations handbook on extractive industries taxation
Instantiates
Publication
Extent
xv, 473 p.
Isbn
9789211591231
Isbn Type
(print)
Label
United Nations handbook on extractive industries taxation
Publication
Extent
xv, 473 p.
Isbn
9789211591231
Isbn Type
(print)

Library Locations

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