International taxation and the extractive industries / edited by Philip Daniel, Michael Keen, Artur Swistak and Victor Thuronyi
- London ; New York : Routledge, an imprint of the Taylor & Francis Group, 2017.
- Physical Description:
- xvi, 364 pages ; 24 cm.
- Additional Creators:
- Daniel, Philip
- Routledge studies in development economics ; 132
- Machine generated contents note: 1.Introduction and overview / Victor Thuronyi -- 2.International corporate taxation and the extractive industries: principles, practice, problems / Peter Mullins -- 3.An overview of transfer pricing in extractive industries / Stephen E. Shay -- 4.Transfer pricing - special extractive industry issues / Jack Calder -- 5.International tax and treaty strategy in resource-rich developing countries: experience and approaches / Victor Thuronyi -- 6.Extractive investments and tax treaties: issues for investors / Janine Juggins -- 7.Taxing gains on transfer of interest / Emil M. Sunley -- 8.Fiscal issues for cross-border natural resource projects / Jasmina B. Chauvin -- 9.International oil and gas pipelines: legal, tax, and tariff issues / Honore Le Leuch -- 10.The design of joint development zone treaties and international unitization agreements / Peter Cameron -- 11.Fiscal schemes for joint development of petroleum in disputed areas: a primer and an evaluation / Alistair Watson -- 12.Taxes, royalties and cross-border resource investments / Jack M. Mintz -- 13.Tax competition and coordination in extractive industries / Artur Swistak.
- 9781138999626 (hardback)
- Bibliography Note:
- Includes bibliographical references and index.
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