How global tax reforms apply to the extractive industries
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The work How global tax reforms apply to the extractive industries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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How global tax reforms apply to the extractive industries
Resource Information
The work How global tax reforms apply to the extractive industries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- How global tax reforms apply to the extractive industries
- Language
- eng
- Summary
- This article investigates whether IMF and OECD proposals on how to tax the digital economy, apply formulary apportionment, shift taxing rights and address profit shifting could apply to the natural resources sector. The author also explores whether source-based taxation could be the most appropriate model of taxation of natural resources
- Citation source
- In: ITR. - London. - Vol. 30 (2019), no. 4 (July/August) ; p. 52-55
- Geographic coverage
- International
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/TxCCHtK0tbA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/TxCCHtK0tbA/">How global tax reforms apply to the extractive industries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
