International Taxation and the Extractive Industries

Michael Keen editor Victor Thuronyi editor Philip Daniel editor Artur Świstak editor

Format:Hardback

Publisher:Taylor & Francis Ltd

Published:23rd Sep '16

Currently unavailable, and unfortunately no date known when it will be back

This hardback is available in other editions too:

International Taxation and the Extractive Industries cover

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.

ISBN: 9781138999626

Dimensions: unknown

Weight: 680g

364 pages