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)

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.

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.

The creation of the Canada-US border in the Pacific Northwest is often presented as a tale of two nations, but beyond the macro-political dynamics is the experience of individuals. Before and After the State examines the imposition of a border across a region that already held a vibrant, highly complex society and dynamic trading networks. Allan McDougall, Lisa Philips, and Daniel Boxberger explore fundamental questions of state formation, social transformation, and the (re)construction of identity to expose how the devices and myths of nation building affect people's lives.

Get to grips with the fundamentals of the Ruby programming language and learn how to build your own applications with the help of real-world examples and hands-on activities Key Features Learn the fundamentals of Ruby object-oriented programming (OOP) Use the Ruby on Rails framework to build interactive web applications Discover how to quickly build complex programs with fewer lines of code Book DescriptionThe beauty of Ruby is its readability and expressiveness. Ruby hides away a lot of the complexity of programming, allowing you to work quickly and 'do more' with fewer lines of code. This makes it a great programming language for beginners, but learning any new skill can still be a daunting task. If you want to learn to code using Ruby, but don't know where to start, The Ruby Workshop will help you cut through the noise and make sense of this fun, flexible language. You'll start by writing and running simple code snippets and Ruby source code files. After learning about strings, numbers, and booleans, you'll see how to store collections of objects with arrays and hashes. You'll then learn how to control the flow of a Ruby program using boolean logic. The book then delves into OOP and explains inheritance, encapsulation, and polymorphism. Gradually, you'll build your knowledge of advanced concepts by learning how to interact with external APIs, before finally exploring the most popular Ruby framework ? Ruby on Rails ? and using it for web development. Throughout this book, you'll work on a series of realistic projects, including simple games, a voting application, and an online blog. By the end of this Ruby book, you'll have the knowledge, skills and confidence to creatively tackle your own ambitious projects with Ruby. What you will learn Master the syntax and features of Ruby to build useful applications Use common design patterns to simplify code and improve efficiency Understand how to implement object-oriented programming with Ruby Explore ways to fetch, process, and output data Work with public APIs and create reusable RubyGems Debug code to troubleshoot application behavior Create interactive web applications with Ruby on Rails Who this book is forThe Ruby Workshop is designed for anyone who is new to Ruby and wants a practical introduction to the language. Whether you're completely new to programming, or have experience in another language and want to broaden your skillset, this book will quickly get you up and running.