International Taxation and the Extractive Industries
Resources without Borders
By Artur ?wistak, Michael Keen, Philip Daniel, Victor Thuronyi | Publisher: Taylor and Francis
About the book
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.
Editions of International Taxation and the Extractive Industries
- Hardcover
- ISBN 9781138240612
- EBook
- ISBN 9781317330134
- PDF
- ISBN 9781317330141
Read an Excerpt
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.
Frequently Asked Questions
What is International Taxation and the Extractive Industries about?
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.
What core themes, tropes, or subjects are explored in International Taxation and the Extractive Industries?
Economics, Finance, Business and Management > Economics > Economics of specific sectors > Environmental economics
Where can I read a sample of International Taxation and the Extractive Industries?
You can read an official preview of the few pages here https://www.book2look.com/book/9781138240612
Is International Taxation and the Extractive Industries part of a series, and can it be read as a standalone?
Yes it is a part of series Routledge Studies in Development Economics
Who is/are the Author/s of the book International Taxation and the Extractive Industries?
Artur ?wistak, Michael Keen, Philip Daniel, Victor Thuronyi
Who is the Publisher of the book International Taxation and the Extractive Industries?
Taylor and Francis
What are the ISBN numbers for the physical and digital editions?
International Taxation and the Extractive Industries is available as hardcover(ISBN 9781138240612) and ebook(ISBN 9781317330134) and pdf(ISBN 9781317330141)