International Taxation of Energy Production and Distribution

International Taxation of Energy Production and Distribution
Author :
Publisher : Kluwer Law International B.V.
Total Pages : 407
Release :
ISBN-10 : 9789041191205
ISBN-13 : 9041191208
Rating : 4/5 (05 Downloads)

Book Synopsis International Taxation of Energy Production and Distribution by : John Abrahamson

Download or read book International Taxation of Energy Production and Distribution written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2018-04-20 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industry calls for the thorough, expert, and up-to-date analysis provided in this timely and practical book. Taking a down-to-earth, problem-solving approach to policy and practice in the field worldwide, the author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries. The book introduces and analyses significant international tax issues related to energy production and distribution, extending from the tax regime in the country where the oil, gas, or coal exploration and production activities are located, through to cross-border transportation using pipelines, tankers, and bulk carriers, to the taxation of power stations and electricity transmission and distribution networks. The taxation issues covered include the following: – upstream oil and gas and mining taxes; – incentives for renewable energy; – carbon taxes and emission trading regimes; – dividend, interest, and royalty flows; – foreign tax credits; – permanent establishments; – mergers and acquisitions; – taxation issues for derivatives and hedging; – transfer pricing; – regional purchasing, marketing, service, and intangible property structures; – free trade agreements and customs unions; – dispute resolution; and – tax administration and risk management. Detailed updates are included on the most recent international tax developments affecting the energy industry, including the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and the 2017 OECD Transfer Pricing Guidelines. Case studies offer an opportunity to apply international tax analysis to specific examples, and gain practice in identifying and discussing relevant international taxation issues. This book will be of significant value to corporate tax managers and in-house counsel, together with accountants, lawyers, economists, government officials, and academics connected with the energy industry and related international taxation issues.


International Taxation of Energy Production and Distribution Related Books

International Taxation of Energy Production and Distribution
Language: en
Pages: 407
Authors: John Abrahamson
Categories: Law
Type: BOOK - Published: 2018-04-20 - Publisher: Kluwer Law International B.V.

DOWNLOAD EBOOK

Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy.
Fiscal Regimes for Extractive Industries—Design and Implementation
Language: en
Pages: 82
Authors: International Monetary Fund. Fiscal Affairs Dept.
Categories: Business & Economics
Type: BOOK - Published: 2012-08-16 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries wh
Energy Subsidy Reform
Language: en
Pages: 390
Authors: Mr.Benedict J. Clements
Categories: Business & Economics
Type: BOOK - Published: 2013-09-13 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

Energy subsidies are aimed at protecting consumers, however, subsidies aggravate fiscal imbalances, crowd out priority public spending, and depress private inve
Effects of U.S. Tax Policy on Greenhouse Gas Emissions
Language: en
Pages: 199
Authors: National Research Council
Categories: Political Science
Type: BOOK - Published: 2013-06-20 - Publisher: National Academies Press

DOWNLOAD EBOOK

The U.S. Congress charged the National Academies with conducting a review of the Internal Revenue Code to identify the types of and specific tax provisions that
Estimates of Federal Tax Expenditures
Language: en
Pages: 20
Authors: United States. Congress. Joint Committee on Internal Revenue Taxation
Categories: Revenue
Type: BOOK - Published: 1976 - Publisher:

DOWNLOAD EBOOK