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Books > Earth & environment > The environment > Environmental economics
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International Taxation and the Extractive Industries (Hardcover)
Loot Price: R4,451
Discovery Miles 44 510
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International Taxation and the Extractive Industries (Hardcover)
Series: Routledge Studies in Development Economics
Expected to ship within 12 - 17 working days
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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
economics.
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