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

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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.

Details:

Agency/Department
UN/Department of Economic and Social Affairs
Print ISBN
9789211591231
PDF ISBN
9789210478472
Print Publication Date
PDF Publication Date
Page Count
490
Print Sales Number
19.XVI.1

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