International Taxation and the Extractive Industries

图书简介

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. It 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.

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 (Stephen E. 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, Honor? Le Leuch and Emil M. Sunley) CHAPTER 8: Fiscal Issues for Cross-border Natural Resource Projects (Joseph C. Bell and Jasmina B. Chauvin) CHAPTER 9: International Oil and Gas Pipelines: Legal, Tax, and Tariff Issues (Honor? Le Leuch) CHAPTER 10: The Design of Joint Development Zones Treaties and International Unitization 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 Swistak)

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International Taxation and the Extractive Industries（Routledge Studies in Development Economics） 国际税收与采掘业 财政学

International Taxation and the Extractive Industries（Routledge Studies in Development Economics）

国际税收与采掘业
财政学