International taxation and the extractive industries

International taxation and the extractive industries Miner Econ (2017) 30:169–170 DOI 10.1007/s13563-017-0115-x BOOK REVIEW Philip Daniel, Michael Keen, Artur Świstak and Viktor Thuronyi (eds): International Monetary Fund and funded by its Managing Natural Resource Wealth Trust Fund. Published by Routledge, Oxon UK 2017, ISBN 978-1-138-24061-2 (pbk) Magnus Ericsson Received: 24 July 2017 /Accepted: 7 August 2017 /Published online: 16 August 2017 Springer-Verlag GmbH Germany 2017 Taxation of extractive industries is a key issue for all countries, In their Introduction and overview, the editors underline whether rich or poor, which have mineral wealth, whether it is that when designing a fiscal regime, there has to be a trade- oil, gas and/or minerals, in their underground. As the IMF off between ensuring that governments receive an acceptable boss Christine Lagarde so succinctly puts it in her foreword share of the companies’ earnings while remaining attractive to future investors. The regime further has to be implementable to the book: at reasonable costs to the government and to the tax payers. BThe reason is simple. Revenues from the extractive The issue of tax planning has to be centre stage, and it might industries make a critical contribution to the fiscal posi- be necessary to shift the main taxes from http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Mineral Economics Springer Journals

International taxation and the extractive industries

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Publisher
Springer Berlin Heidelberg
Copyright
Copyright © 2017 by Springer-Verlag GmbH Germany
Subject
Economics; Industrial Organization; Mineral Resources; Innovation/Technology Management; Environmental Economics; Engineering Economics, Organization, Logistics, Marketing
ISSN
2191-2203
eISSN
2191-2211
D.O.I.
10.1007/s13563-017-0115-x
Publisher site
See Article on Publisher Site

Abstract

Miner Econ (2017) 30:169–170 DOI 10.1007/s13563-017-0115-x BOOK REVIEW Philip Daniel, Michael Keen, Artur Świstak and Viktor Thuronyi (eds): International Monetary Fund and funded by its Managing Natural Resource Wealth Trust Fund. Published by Routledge, Oxon UK 2017, ISBN 978-1-138-24061-2 (pbk) Magnus Ericsson Received: 24 July 2017 /Accepted: 7 August 2017 /Published online: 16 August 2017 Springer-Verlag GmbH Germany 2017 Taxation of extractive industries is a key issue for all countries, In their Introduction and overview, the editors underline whether rich or poor, which have mineral wealth, whether it is that when designing a fiscal regime, there has to be a trade- oil, gas and/or minerals, in their underground. As the IMF off between ensuring that governments receive an acceptable boss Christine Lagarde so succinctly puts it in her foreword share of the companies’ earnings while remaining attractive to future investors. The regime further has to be implementable to the book: at reasonable costs to the government and to the tax payers. BThe reason is simple. Revenues from the extractive The issue of tax planning has to be centre stage, and it might industries make a critical contribution to the fiscal posi- be necessary to shift the main taxes from

Journal

Mineral EconomicsSpringer Journals

Published: Aug 16, 2017

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