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International Taxation and the Extractive Industries

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Bilateral Tax Treaties
Carry Forward
Category=KCVG
Category=KFFD
Category=KNAT
cross-border investment
Cross-border Pipeline
domestic economy
Domestic Source Income
economics
EI Sector
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eq_business-finance-law
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eq_nobargain
eq_non-fiction
extractive industries
Extractive Investment
fiscal regimes
gas and minerals
Host Country Tax
IMF
international economy
international resource tax policy design
International Taxation
mining law
OECD Transfer Price Guideline
oil
Overriding Royalty
petroleum fiscal policy
resource taxation
Tax Treaties
Transfer Pricing
Transfer Pricing Abuse
Transfer Pricing Issues
Transfer Pricing Methods
transfer pricing rules
Transit Fee
Transit Jurisdiction
Transportation Agreements
Unitization Agreement
Vat Refund
WHTs
Withholding Tax

Product details

  • ISBN 9781138999626
  • Weight: 680g
  • Dimensions: 156 x 234mm
  • Publication Date: 23 Sep 2016
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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Description

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.

About
Philip Daniel is Honorary Professor at the Centre for Energy, Petroleum and Minerals Law and Policy at the University of Dundee, UK, and Senior Fellow, Natural Resource Governance Institute. He served in the Fiscal Affairs Department of the IMF from 2006 to 2015. Michael Keen is Deputy Director of the Fiscal Affairs Department of the International Monetary Fund. Before joining the Fund, he was Professor of Economics at the University of Essex, UK. Artur Świstak is an economist in the Fiscal Affairs Department of the International Monetary Fund, where he works on tax policy issues. Prior to joining the IMF in 2011, he worked for the Polish Ministry of Finance as a chief of tax policy analysis division. Victor Thuronyi is a graduate of Cambridge University and Harvard Law School. He has practiced tax law, served in the U.S. Treasury Department and taught tax law before joining the International Monetary Fund (1991–2014).