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 Mineral Economics Springer Journals

International taxation and the extractive industries

Loading next page...
Springer Berlin Heidelberg
Copyright © 2017 by Springer-Verlag GmbH Germany
Economics; Industrial Organization; Mineral Resources; Innovation/Technology Management; Environmental Economics; Engineering Economics, Organization, Logistics, Marketing
Publisher site
See Article on Publisher Site

There are no references for this article.

You’re reading a free preview. Subscribe to read the entire article.

DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 12 million articles from more than
10,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Unlimited reading

Read as many articles as you need. Full articles with original layout, charts and figures. Read online, from anywhere.

Stay up to date

Keep up with your field with Personalized Recommendations and Follow Journals to get automatic updates.

Organize your research

It’s easy to organize your research with our built-in tools.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

Monthly Plan

  • Read unlimited articles
  • Personalized recommendations
  • No expiration
  • Print 20 pages per month
  • 20% off on PDF purchases
  • Organize your research
  • Get updates on your journals and topic searches


Start Free Trial

14-day Free Trial

Best Deal — 39% off

Annual Plan

  • All the features of the Professional Plan, but for 39% off!
  • Billed annually
  • No expiration
  • For the normal price of 10 articles elsewhere, you get one full year of unlimited access to articles.



billed annually
Start Free Trial

14-day Free Trial