International Taxation and the Extractive Industries

International Taxation and the Extractive Industries : Resources Without Borders

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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 more

Product details

  • Hardback | 380 pages
  • 156 x 234 x 31.75mm | 728g
  • Taylor & Francis Ltd
  • London, United Kingdom
  • English
  • 34 black & white illustrations, 21 black & white tables, 34 black & white line drawings
  • 1138999628
  • 9781138999626

About Philip Daniel

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 Swistak 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).show more

Table of contents

Preface CHAPTER 1: Introduction and Overview Philip Daniel, Michael Keen, Artur Swistak and Victor Thuronyi CHAPTER 2: Principles and Practice of International Taxation for the Extractive Industries Michael Keen and Peter Mullins CHAPTER 3: An Overview of Transfer Pricing In Extractive Industries Steven Shay CHAPTER 4: Transfer Pricing - Special Extractive Industry Issues Jack Calder CHAPTER 5: International Tax and Treaty Strategy in Resource-Rich Developing Countries: Experience and Approaches Philip Daniel and Victor Thuronyi CHAPTER 6: Extractive Investments and Tax Treaties: Issues for Investors Janine Juggins CHAPTER 7: Taxing Gains on Transfer of Interest Lee Burns, Honore Le Leuch and Emil M. Sunley CHAPTER 8: Fiscal Issues for Cross-border Natural Resource Projects Joseph Bell and Jasmina Chauvin CHAPTER 9: International Oil and Gas Pipelines: Legal, Tax, and Tariff Issues Honore LeLeuch CHAPTER 10: The Design of Joint Development Zones Treaties and International Unitizations Agreements Peter Cameron CHAPTER 11: Fiscal Schemes for Joint Development of Petroleum: A Primer and an Evaluation Philip Daniel, Chandara Veung and Alistair Watson CHAPTER 12: Taxes, Royalties and Cross-border Resource Investments Jack Mintz CHAPTER 13: Tax Competition and Coordination in Extractive Industries Mario Mansour and Artur Swistakshow more

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