International Taxation and the Extractive Industries: 1st Edition (e-Book) book cover

International Taxation and the Extractive Industries

1st Edition

Edited by Philip Daniel, Michael Keen, Artur Świstak, Victor Thuronyi


364 pages | 34 B/W Illus.

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The 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.

Table of Contents


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

Steven 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 Bell and Jasmina Chauvin

CHAPTER 9: International Oil and Gas Pipelines: Legal, Tax, and Tariff Issues

Honore LeLeuch

CHAPTER 10: The Design of Joint Development Zones Treaties and International Unitizations 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

About the Editors

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 Swistak 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).

About the Series

Routledge Studies in Development Economics

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Economics / General
BUSINESS & ECONOMICS / Development / Sustainable Development