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

    1 Citation (Scopus)

    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

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