02253    a2200385   4500001001100000005001700011008004100028020001800069037003600087040000700123041000800130072001600138072001500154072001500169072001500184072001500199072001300214072001300227072001300240072001300253072001300266072002100279072002100300072002100321072002300342100001800365245005700383250000600440260003200446300001000478520130700488700002201795700002501817700002501842131733014520250317100404.0250312042016GB        68           eng    a9781317330141  bTaylor & FranciscGBP 42.99fBB  a01  aeng7 aKCVG2thema7 aKCB2thema7 aRNF2thema7 aTVB2thema7 aKCM2thema7 aKCN2bic7 aKCB2bic7 aRNF2bic7 aTVB2bic7 aKCM2bic7 aBUS0000002bisac7 aBUS0690002bisac7 aBUS0720002bisac7 a336.27833822bisac1 aPhilip Daniel10aInternational Taxation and the Extractive Industries  a1  aOxfordbRoutledgec20160923  a380 p  bThe taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. 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. International Taxation and the Extractive Industries 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. The volume reviews international tax rules, covering both developments in the G20-OECD project on ’Base Erosion and Profit Shifting’ and more radical proposals, identifying core challenges in the extractives sector. This book should become a core resource for both scholars and practitioners. It will also appeal to those interested in international tax issues more widely and those who study environmental economics, macroeconomics and development economics.1 aMichael Keen4B011 aArtur Świstak4B011 aVictor Thuronyi4B01