United Nations handbook on selected issues for taxation of the extractive industries by developing countries / United Nations
Series: Economic & social affairs; Economic & social affairs
Publisher: United Nations
Published: 2018
Place of publication: New York
Language: eng
Number of pages: 473
ISBN-13: 9789211591231
Subjects: Mineral industries; Taxation
Description: 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.
Notes: Includes bibliographic references.