Religious Education for Jamaica 2nd Edition builds on a tried and tested approach to develop the personal, learning, and critical thinking skills students need for success in the 21st century. Updated to match the NSC syllabus, the course develops learners' understanding of religious beliefs and spiritual practices, encouraging them to make links through their own lived experiences.

Religious Education for Jamaica 2nd Edition builds on a tried and tested approach to develop the personal, learning, and critical thinking skills students need for success in the 21st century. Updated to match the NSC syllabus, the course develops learners' understanding of religious beliefs and spiritual practices, encouraging them to make links through their own lived experiences.

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.

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

(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, Honoré 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

(Honoré 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)

In January 2012, the National Movement for the Liberation of Azawad (MNLA), a group dominated by members of the Tuareg ethnic group, launched a military uprising seeking the independence of Mali's vast but sparsely populated north as the democratic, secular nation-state of Azawad. Azawad's Facebook Warriors tells the extraordinary story of a small group of social media activists who sought to broadcast the MNLA's cause to the world. Azawad's Facebook Warriors offers a groundbreaking new study of the MNLA's use of social media through the original analysis of more than 8,000 pro-MNLA Facebook posts published over a four-year period and interviews with key architects of the MNLA's media strategy. The book further places the MNLA's social media activism in context through a nuanced treatment of northern Mali's history and an unparalleled blow-by-blow account of the MNLA's role in the Malian civil war from 2012 through 2015. More broadly, through the case study of the MNLA, the book argues that studying rebel social media communications, a field that has until now unfortunately received scant scholarly attention, will prove an increasingly important tool in understanding rebel groups in coming years and decades.

There are few areas of economic policy-making in which the returns to good decisions are so higha "and the punishment of bad decisions so cruela "as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are those relating to the tax treatment of oil, gas and minerals.

This book will be of interest to Economics postgraduates and researchers working on resource issues, as well as professionals working on taxation of oil, gas and minerals/mining.

An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts-and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic-from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday's tax systems have more in common with ours than we may think. Georgian England's window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great's tax on beards aimed to induce the nobility to shave, much like today's carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation-and how the past holds clues to solving the tax problems of today.

There are few areas of economic policy-making in which the returns to good decisions are so high?and the punishment of bad decisions so cruel?as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are those relating to the tax treatment of oil, gas and minerals.

This book will be of interest to Economics postgraduates and researchers working on resource issues, as well as professionals working on taxation of oil, gas and minerals/mining.

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.

An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts-and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic-from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday's tax systems have more in common with ours than we may think. Georgian England's window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great's tax on beards aimed to induce the nobility to shave, much like today's carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation-and how the past holds clues to solving the tax problems of today.

This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit-and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT). The book is authored by group of economists and lawyers-the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law-including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation-to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.

This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit-and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT). The book is authored by group of economists and lawyers-the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law-including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation-to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.