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.

שנה

2018

שפה

English

סדרה

Economic & social affairs

הוצאה

United Nations

מהדורות

1

עמודים

473

ISBN

9789211591231

מקור הנתונים: Wikidata