1st Edition
International Taxation and the Extractive Industries
Preface
CHAPTER 1: Introduction and Overview
(Philip Daniel, Michael Keen, Artur Swistak and Victor Thuronyi)
CHAPTER 2: Principles and Practice of International Taxation for the Extractive Industries
(Michael Keen and Peter Mullins)
CHAPTER 3: An Overview of Transfer Pricing In Extractive Industries
(Stephen E. Shay)
CHAPTER 4: Transfer Pricing – Special Extractive Industry Issues
(Jack Calder)
CHAPTER 5: International Tax and Treaty Strategy in Resource–Rich Developing Countries: Experience and Approaches
(Philip Daniel and Victor Thuronyi)
CHAPTER 6: Extractive Investments and Tax Treaties: Issues for Investors
(Janine Juggins)
CHAPTER 7: Taxing Gains on Transfer of Interest
(Lee Burns, Honoré Le Leuch and Emil M. Sunley)
CHAPTER 8: Fiscal Issues for Cross-border Natural Resource Projects
(Joseph C. Bell and Jasmina B. Chauvin)
CHAPTER 9: International Oil and Gas Pipelines: Legal, Tax, and Tariff Issues
(Honoré Le Leuch)
CHAPTER 10: The Design of Joint Development Zones Treaties and International Unitization Agreements
(Peter Cameron)
CHAPTER 11: Fiscal Schemes for Joint Development of Petroleum: A Primer and an Evaluation
(Philip Daniel, Chandara Veung and Alistair Watson)
CHAPTER 12: Taxes, Royalties and Cross-border Resource Investments
(Jack Mintz)
CHAPTER 13: Tax Competition and Coordination in Extractive Industries
(Mario Mansour and Artur Swistak)
Biography
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).
