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

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

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.

About This Edition

ISBN: 9789211591231
Publication date:
Author: United Nations
Publisher: United Nations Publications
Format: Paperback
Pagination: 490 pages
Series: Economic & Social Affairs
Genres: International institutions
Public finance and taxation

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