The United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries gives guidance to developing countries on key taxation issues during the life-cycle of an investment in the extractive industries, whether it be oil and gas or mining. The Handbook considers the options available to countries in this area, and their likely consequences. It addresses the balance needed to fight tax evasion and avoidance, while still having an attractive investment climate.
Foreword -- Abbreviations used -- Chapter 1 Overview -- Chapter 2 Tax treaty issues -- Chapter 3 Permanent establishment issues -- Chapter 4 Indirect transfer of assets -- Chapter 5 Transfer Pricing Issues -- Chapter 6 The Tax treatment of decommissioning -- Chapter 7 The Government’s fiscal take -- Chapter 8 Tax aspects of negotiation and renegotiation of contracts -- Chapter 9 Value added tax.

xv, 473 p. : ill, charts, tables

Includes bibliographical references.
Available also online (viewed 29 Apr. 2019).

9789211591231