United Nations handbook on selected issues for taxation of the extractive industries by developing countries

United Nations: Department of Economic and Social Affairs

United Nations handbook on selected issues for taxation of the extractive industries by developing countries
Format
Paperback
Publisher
United Nations
Country
United States
Published
17 April 2019
Pages
490
ISBN
9789211591231

United Nations handbook on selected issues for taxation of the extractive industries by developing countries

United Nations: Department of Economic and Social Affairs

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

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