United Nations handbook on selected issues for taxation of the extractive industries by developing countries / United Nations

The Handbook highlights the issues developing countries should bear in mind when negotiating new contracts for the exploration and exploitation of natural and mineral resources within their territories. It covers the following topics: tax treaty issues; permanent establishment issues; indirect transfer of assets; transfer pricing issues; tax treatment of decommissioning; the government's fiscal take; tax aspects of negotiation and renegotiation of contracts; and value added taxation issues.

Year

2018

Language

English

Series

Economic & social affairs

Publisher

United Nations

Editions

1

Pages

473

ISBN

9789211591231

Data source: Wikidata