International Taxation and the Extractive Industries: Resources without Borders (Routledge Studies in Development Economics)

By: and and and and

Sign Up Now! Already a Member? Log In
You must be logged into UK education collection to access this title. Learn about membership options, or view our freely available titles.

Synopsis
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.
Copyright:
2017

Book Details

Book Quality:
Publisher Quality
Book Size:
364 Pages
ISBN-13:
9781317330141
Related ISBNs:
9781138240612, 9781315658131, 9781138999626, 9781138999626, 9780367875077, 9780367875077, 9781138999626, 9780367875077, 9781315658131
Publisher:
Taylor and Francis
Date of Addition:
Copyrighted By:
N/A
Adult content:
No
Language:
English
Has Image Descriptions:
No
Categories:
Nonfiction, Business and Finance, Earth Sciences
Submitted By:
Bookshare Staff
Usage Restrictions:
This is a copyrighted book.
Edited by:
Philip Daniel
Edited by:
Michael Keen
Edited by:
Artur Świstak
Edited by:
Victor Thuronyi

Reviews

No Rating Yet