International taxation and the extractive industries
In: Routledge studies in development economics 132
1. Introduction and overview / Philip Daniel. [et al.] -- 2. International corporate taxation and the extractive industries : principles, practice, problems / Michael Keen and Peter Mullins -- 3. An overview of tranfer pricing in extractive industries / Stephen E. Shay -- 4. Transfer pricing : special extractive industry issues / Jack Calder -- 5. International tax and treaty strategy in resource-rich developing countries : experience and approaches / Philip Daniel and Victor Thuronyi -- 6. Extractive investments and tax treaties : issues for investors / Janine Juggins -- 7. Taxing gains on transfer of interest / Lee Burns, Honore Le Leuch and Emil M. Sunley -- 8. Fiscal issues for cross-border natural resource projects / Joseph C. Bell and Jasmina B. Chauvin -- 9. International oil and gas pipelines : legal, tax, and tariff issues / Honore Le Leuch -- 10. The design of joint development zone treaties and international unitization agreements / Peter Cameron -- 11. Fiscal schemes for joint development of petroleum in disputed areas : a primer and an evaluation / Philip Daniel, Chandara Veung and Alistair Watson -- 12. Taxes, royalties and cross-border resource investments / Jack M. Mintz -- 13. Tax competition and coordination in extractive industries / Mario Mansour and Artur Swistak.