Chapter: Taxes, royalties and cross-border resource investments

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Home > International Taxation and the Extractive Industries > Taxes, royalties and cross-border resource investments

International Taxation and the Extractive Industries |

Philip Daniel; Michael Keen; Artur Świstak; Victor Thuronyi

Routledge

International Taxation and the Extractive Industries

Taxes, royalties and cross-border resource investments

Chapter Info

Authors

JACK M. MINTZ

ARI Id

1665834978248_13891706

Access

Not Available Free

Pages

322-347

DOI

10.4324/9781315658131-20

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Chapters/Headings	Author(s)	Pages	Info
Introduction and overview	PHILIP DANIEL; MICHAEL KEEN; ARTUR ŚWISTAK	17-26
International corporate taxation and the extractive industries: principles, practice, problems	MICHAEL KEEN; PETER MULLINS	27-57
An overview of transfer pricing in extractive industries	STEPHEN E. SHAY	58-94
Transfer pricing – special extractive industry issues	JACK CALDER	95-126
International tax and treaty strategy in resource–rich developing countries: experience and approaches	PHILIP DANIEL; VICTOR THURONYI	127-148
Extractive investments and tax treaties: issues for investors	JANINE JUGGINS	149-175
Taxing gains on transfer of interest	LEE BURNS, HONORÉ LE LEUCH AND EMIL M. SUNLEY	176-205
Fiscal issues for cross-border natural resource projects	JOSEPH C. BELL; JASMINA B. CHAUVIN	206-230
International oil and gas pipelines: legal, tax, and tariff issues	HONORÉ LE LEUCH	231-257
The design of joint development zone treaties and international unitization agreements	PETER CAMERON	258-279
Fiscal schemes for joint development of petroleum in disputed areas: a primer and an evaluation	PHILIP DANIEL; CHANDARA VEUNG; ALISTAIR WATSON	280-321
Taxes, royalties and cross-border resource investments	JACK M. MINTZ	322-347
Tax competition and coordination in extractive industries	MARIO MANSOUR; ARTUR ŚWISTAK	348-374
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