This book offers a comprehensive overview of the theory and practice involved in designing policies on the international aspects of tax regimes for extractive industries exploiting oil, gas, or minerals, with a particular focus on developing and emerging economies. It addresses …
This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Inst…
