Last edited by Vudojinn
Tuesday, November 10, 2020 | History

2 edition of Taxation of resource industries found in the catalog.

Taxation of resource industries

Brian R. Carr

Taxation of resource industries

  • 95 Want to read
  • 13 Currently reading

Published by Carswell in Toronto, Ont .
Written in English

    Subjects:
  • Natural resources -- Taxation -- Law and legislation -- Canada.,
  • Income tax -- Law and legislation -- Canada.

  • Edition Notes

    Other titlesWard"s tax law and planning.
    Statementby Brian R. Carr.
    ContributionsArnold, Brian J., Davies, Ward & Beck (Firm)
    The Physical Object
    Paginationxxxi, 346 p. ;
    Number of Pages346
    ID Numbers
    Open LibraryOL17222886M
    ISBN 100459397206

    In this chapter, we examine the relationship between taxation and economic growth in a resource rich country, using Nigeria as a case study. We explore the linkages between availability of higher resource revenue and lower taxation effort of other revenue categories and the effects of these on growth. Ordinary least square (OLS) estimation technique is employed in estimating the specified : Ojijo Odhiambo, Oluwatosin Olushola. Taxation is an integral part of countries‘ development policies, interwoven with numerous other areas, from good governance and formalising the economy, to spurring growth through, for example, promoting small and medium sized enterprises (SMEs) andFile Size: KB. The end-user community using this resource is diverse, and includes representatives of government, industry, academic institutions, nongovernmental organi-zations, and individuals. The online EI Source Book platform was conceived and launched by Michael C. Stanley, Global Lead for Extractive Industries at the World Bank, using a Development GrantFile Size: 5MB.


Share this book
You might also like
Prospectus & retrospectus of the Nonesuch Press 1932

Prospectus & retrospectus of the Nonesuch Press 1932

Umps fwat

Umps fwat

Victorian religious bookseller.

Victorian religious bookseller.

John C. Calhoun papers in the Library of Congress

John C. Calhoun papers in the Library of Congress

!Huelga!

!Huelga!

Measuring Irelands progress.

Measuring Irelands progress.

Food service

Food service

Privacy and Privacy Rights

Privacy and Privacy Rights

Taxation of resource industries by Brian R. Carr Download PDF EPUB FB2

COVID Resources. Reliable information about the coronavirus (COVID) is available from the World Health Organization (current situation, international travel).Numerous and frequently-updated resource results are available from this ’s WebJunction has pulled together information and resources to assist library staff as they consider how to handle coronavirus.

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.

International Taxation and the Extractive Industries: Resources without Borders (Routledge Studies in Development Economics) - Kindle edition by Daniel, Philip, Keen, Michael, Świstak, Artur, Thuronyi, Victor. Download it once and read it on your Kindle device, PC, phones or tablets.

Use features like bookmarks, note taking and highlighting while reading International Taxation and the Price: $ The taxation of natural resources: principles and policy issues (English) Abstract.

Natural resources are typically subject both to taxation under the income tax system and to special resource taxes. Properly designed income taxes attempt to include capital income on a uniform basis. But in most countries the income tax treats resource Cited by: The Economics of Natural Resources in Latin America: Taxation and Regulation of the Extractive Industries (Routledge Studies in Development Economics Book ) - Kindle edition by Manzano M., Osmel E., Navajas, Fernando, Powell, Andrew.

Download it once and read it on your Kindle device, PC, phones or tablets. Use features like bookmarks, note taking and highlighting while reading The Manufacturer: Routledge. Papua New Guinea Resource Project Taxation 5 Resource development agreements 15 Developers of resource projects will generally enter into a resource development agreement with the Independent State of Papua New Guinea (in addition to obtaining a resource development licence under the Oil and Gas Act or Mining Act).

In some instances. Taxation of resource industries / Author: by Brian R. Carr. --Publication info: Agincourt, Ont.: Carswell, Format: Book. The Economics of Natural Resources in Latin America is timely, since this new era of lower and volatile prices and possible reconfiguration of investment flows poses a challenge to natural resource tax systems in the world.

The argument of the book will be made by a collection of papers around the issue of tax efficiency in the region and. @article{osti_, title = {Income taxation of natural resources}, author = {Breeding, C W and Burke, Jr, F M and Burton, A G}, abstractNote = {The purpose of this book is to describe and explain the income tax rules of the United States and Canada as they relate to the natural resource industries.

Natural resources in the broadest sense refer to oil, gas, minerals, and timber. The Oxford University Centre for Business Taxation is joining with the Fiscal Affairs Department (FAD) of the IMF on 2 December to present a seminar to discuss International Taxation and the Extractive seminar will mark the publication of the new book, edited by current and former staff of the IMF, and published by Routledge.

The taxation of extractive industries exploiting. the economic theory of extractive industries and the theory of optimal taxation. This paper reviews the contributions of many preceding works that have attempted to conjoin these two subjects.

A comprehensive review would necessitate a separate paper (or book) in its own right   The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration 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 : Philip Daniel, Michael Keen, Artur Świstak, Victor Thuronyi.

The United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries (the Handbook) is a response to the need, often expressed by developing countries, for. Actual resource taxes differ from rent taxes say, when gains from further refinement of in significant ways.

Unlike a gencral income tax imperfect existing taxes on resources are less-which allows the resource industries to than replacing them with simpler, more efficient understate capital income -resource taxes often forms of pure rent Size: 4MB. Objective of this book is to explain the income tax administration in India.

Topics covered includes: Study of the Income-Tax, Heads of Income, Tax audit, Indirect Tax, Assessment of Tax Payable. The Income-tax Act, is the charging Statute of Income Tax in India. It provides for levy, administration, collection and recovery of Income Tax. 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 Pages: The item United Nations handbook on extractive industries taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found.

Get this from a library. Taxation and welfare. [Arnold C Harberger] -- Collection of essays on public finance and welfare economics. Topics covered include: corporation income tax, resource allocation costs, VAT, taxation of mineral industries. The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration 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.

The emphasis of this chapter is on how mines are taxed, not on how tax revenues should be used. However, it is noted that one of the influencing factors that drives fiscal system policy evolution is the issue of whether subnational governments should have additional taxing power or be given special revenue dispensation.

It is the author’s experience that devolving additional tax power to. This book shows that there are varieties of experiences in resource taxation and management of revenues in Latin America that could be used to shape policy interventions in other regions. This variety is not only related to their diverse impact on welfare, but also on the policy challenges faced by the countries in the : E M Osmel Manzano, Fernando Navajas, Andrew Powell.

Industry Sales Tax Solutions is the leading expert on taxation of software, providing use tax decision-making tools for the canned software and custom software industry. is the premier resource in determining the sales and use taxation of. Oil and gas taxation in the United States Deloitte taxation and investment guides 2 Revenue Income is a broad concept including almost any “accession to wealth.” Common income items in the oil and gas.

There are five main functions of taxation: fiscal, redistributory, regulating, controlling, and promoting. 1) The main function of taxation is the fiscal one. It is through fiscality that taxes play their role in the formation of the state budget necessary for the realization of.

@article{osti_, title = {Natural resource theory of unitary taxation}, author = {Johnston, J.L. and Reynolds, A.}, abstractNote = {Empirical evidence supports the tentative hypothesis that unitary taxation encourages natural resource recovery in states well endowed with timber, fuels, and nonfuel minerals.

Consequently, if combined apportionment is a stable institution in any state, it. You'll develop knowledge and skills relating to the tax system as applicable to individuals, single companies and groups of companies.

The latest examiner’s reports are now available and are an essential study resource, highlighting strengths and weaknesses from the December exam session and giving constructive advice to help prepare for March.

This is an open access title available under the terms of a CC BY-NC-SA IGO licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations.

New initiatives recognize that resource wealth can provide a means, when properly used, for poorer nations to decisively break with poverty by diversifying economies and funding. Th ese features generally lead to natural resource taxation that diff ers from that of other industries, which means special administration challenges.

Chapter 1 explains how the industry’s features aff ect its taxation and ensuing unique administrative. By putting a price on pollution, do environmentally related taxes spur innovation.

Does the design of the tax play a critical role. What is the effect of this innovation. In analysing these questions, the report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It also covers a wide set of environmental issues and technologies, as.

Taxation. Rafqat Hussain & Co. help enterprises in formulating effective strategies for optimizing taxes, implementing innovative tax planning and effectively managing compliance. The firm whilst providing highest quality of service ensures that it complies with the professional body’s standards, ethics and adherence to risk policies of Rafqat Hussain & Co.

The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This, ISBN Buy the International Taxation and the Extractive Industries: Resources without Borders ebook.

A tax is a compulsory financial charge or some other type of levy imposed upon a taxpayer (an individual or legal entity) by a governmental organization in order to fund various public expenditures. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent.

Fiscal Analysis of Resource Industries (FARI) Methodology Prepared by Oana Luca and Diego Mesa Puyo1 Authorized for distribution by Michael Keen February 1 The authors would like to express their gratitude to Philip Daniel, Michael Keen, Peter Mullins and Victoria Perry for encouragement and detailed comments and suggestions.

This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework.

Proper evaluation of fiscal regimes for extractive industries (EI) requires economic and financial analysis at the project level, and FARI is an analytical tool that allows such fiscal.

The taxation of natural resources: principles and policy issues (الانكليزية) الخلاصة. Natural resources are typically subject both to taxation under the income tax system and to special resource taxes.

Properly designed income taxes attempt to include capital income on a uniform by: Other sources of government revenues are not profit based (payroll taxes, property taxes, sale taxes, capital taxes, etc.) Natural resource (mining) taxation regime is complex.

The resource nationalism cycle has episodically plagued investors in resource rich nations. Host states, lacking the financing and technical know-how, invite foreign investors to explore and. Taxation can be collected from a number of sources diagrammatically shown in the circular flow of income figure.

Governments make use of taxation as a tool to generate revenue, discourage undesirable behavior, reduce inequality, distribute resources and to protect local industries.

Extractive Industries Revenue Management. McPherson was a co-editor of the IMF’s Taxation of Petroleum and Minerals and is currently involved in the preparation of an Extractive Industries Source Book at Dundee and a Natural Resource Charter based at Oxford.

He is a. A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text.

Nazareth’s book is intended as a handbook for those engaged in international transactions. Rather than a textbook, International tax and compliance handbook is a light read and resource for people who want to get up to speed quickly on international tax rules and compliance.Business taxation Overview Residence Taxable income and rates Capital gains taxation Double taxation relief Anti-avoidance rules Administration Withholding taxes Dividends Interest Royalties Branch remittance tax Wage tax/social security contributions Indirect taxes Value added tax.Purchase International Taxation Handbook - 1st Edition.

Print Book & E-Book. ISBN