International Taxation and the Extractive Industries

Resources without Borders

Philip Daniel (Editor), Michael Keen (Editor), Artur Świstak (Editor), Victor Thuronyi (Editor)

Research output: Book/ReportBook

Abstract

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 (Organisation for Economic Co-operation and Development) 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.

Original languageEnglish
Place of PublicationUnited Kingdom
PublisherTaylor & Francis
Number of pages364
ISBN (Electronic)9781317330141, 9781315658131
ISBN (Print)9781138999626
DOIs
Publication statusPublished - Sep 2016

Fingerprint

Resources
Extractive industries
Tax
International taxation
Economic cooperation
Obligation
Emerging economies
Oil
Developing economies
Cross-border
Gas
Minerals
Taxation
Government
Development economics
Fiscal regimes
Environmental economics
Co-development
Erosion
Development projects

Cite this

Daniel, P., Keen, M., Świstak, A., & Thuronyi, V. (Eds.) (2016). International Taxation and the Extractive Industries: Resources without Borders. United Kingdom: Taylor & Francis. https://doi.org/10.4324/9781315658131
Daniel, Philip (Editor) ; Keen, Michael (Editor) ; Świstak, Artur (Editor) ; Thuronyi, Victor (Editor). / International Taxation and the Extractive Industries : Resources without Borders. United Kingdom : Taylor & Francis, 2016. 364 p.
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Daniel, P, Keen, M, Świstak, A & Thuronyi, V (eds) 2016, International Taxation and the Extractive Industries: Resources without Borders. Taylor & Francis, United Kingdom. https://doi.org/10.4324/9781315658131

International Taxation and the Extractive Industries : Resources without Borders. / Daniel, Philip (Editor); Keen, Michael (Editor); Świstak, Artur (Editor); Thuronyi, Victor (Editor).

United Kingdom : Taylor & Francis, 2016. 364 p.

Research output: Book/ReportBook

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Daniel P, (ed.), Keen M, (ed.), Świstak A, (ed.), Thuronyi V, (ed.). International Taxation and the Extractive Industries: Resources without Borders. United Kingdom: Taylor & Francis, 2016. 364 p. https://doi.org/10.4324/9781315658131