商品簡介
Taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. International dimensions, however, have become major challenges for many resource-rich countries. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for oil, gas and minerals, with a particular focus on developing and emerging economies.
The volume 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 book should become a core resource for both scholars and practitioners.
作者簡介
Philip Daniel is Deputy Head, Tax Policy Division, in the Fiscal Affairs Department of the International Monetary Fund.
Michael Keen
is Assistant Director in the Fiscal Affairs Department of the International Monetary Fund, where he was previously head of the Tax Policy and Tax Coordination divisions.Victoria Perry
is Division Chief of the Revenue Administration 1 Division of the Fiscal Affairs Department of the International Monetary Fund.Victor Thuronyi is Senior Counsel (Taxation) at the International Monetary Fund.
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