International Taxation and the Extractive Industries
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This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. It addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations. The contributors, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters.…mehr

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Produktbeschreibung
This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. It addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations. The contributors, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters.
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Autorenporträt
Philip Daniel is Honorary Professor at the Centre for Energy, Petroleum and Minerals Law and Policy at the University of Dundee, UK, and Senior Fellow, Natural Resource Governance Institute. He served in the Fiscal Affairs Department of the IMF from 2006 to 2015. Michael Keen is Deputy Director of the Fiscal Affairs Department of the International Monetary Fund. Before joining the Fund, he was Professor of Economics at the University of Essex, UK. Artur Świstak is an economist in the Fiscal Affairs Department of the International Monetary Fund, where he works on tax policy issues. Prior to joining the IMF in 2011, he worked for the Polish Ministry of Finance as a chief of tax policy analysis division. Victor Thuronyi is a graduate of Cambridge University and Harvard Law School. He has practiced tax law, served in the U.S. Treasury Department and taught tax law before joining the International Monetary Fund (1991-2014).