
INTERNATIONAL TAXATION AND THE EXTRACTIVE INDUSTRIES
PHILIP DANIEL, MICHAEL KEEN, ARTUR SWISTAK, and VICTOR
THURONYI
From
Amazon:
The
taxation of extractive industries exploiting oil, gas, or minerals is usually
treated as a sovereign, national policy and administration issue. This book
offers a uniquely comprehensive overview of the theory and practice involved in
designing policies on the international aspects of fiscal regimes for these
industries, with a particular focus on developing and emerging economies.
International
Taxation and the Extractive Industries addresses key topics that are not
frequently covered in the literature, such as the geo-political implications of
cross-border pipelines and the legal implications of mining contracts and
regional financial obligations. The contributors, all of whom are leading
researchers with experience of working with governments and companies on these
issues, present an authoritative collection of chapters. The volume reviews
international tax rules, covering both developments in the G20-OECD project on
’Base Erosion and Profit Shifting’ and more radical proposals, identifying core
challenges in the extractives sector.
This book
should become a core resource for both scholars and practitioners. It will also
appeal to those interested in international tax issues more widely and those
who study environmental economics, macroeconomics and development economics.
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