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United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries

  • Author: UN, DESA
  • Publication date: March 2019
  • Page count: 490
  • Language(s) in this book: English
  • Sales number: 19.XVI.1

Available Formats

$95.00
ISBN: 9789211591231
PDF
$47.50
ISBN: 9789210478472

About the book

The United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries gives guidance to developing countries on key taxation issues during the life-cycle of an investment in the extractive industries, whether it be oil and gas or mining. The Handbook considers the options available to countries in this area, and their likely consequences. It addresses the balance needed to fight tax evasion and avoidance, while still having an attractive investment climate.