This guidance paper focuses on issues that the governments of developing countries may wish to consider if they adopt a policy to tax such transfers. In doing so, it examines and provides the language of the legislative and regulatory provisions employed by countries that have adopted such a policy to tax, and comments on the pros and cons of these provisions.
Résultats de la recherche
Showing items 1 through 9 of 9.-
Library ResourceManuels et directivesoctobre, 2017Global
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Library ResourceRessources et Outils d'entraînementjanvier, 2018Global
OpenCommunityContracts.org is a repository of publicly available community-investor or community-government contracts and agreements relating to agriculture, forestry, mining, oil and gas extraction and other natural resource projects. It features plain language summaries of key provisions and provides links to learn more about how each agreement was negotiated and implemented in practice.
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Library ResourceManuels et directivesoctobre, 2017Global
This document provides practical guidance to address the taxation of Indirect Transfers of assets of extractive industries. It focuses on issues that developing country governments may wish to consider if they adopt a policy to tax such transfers. In doing so, it examines the language of the legislative and regulatory provisions employed by countries that have adopted such a policy to tax and comments on the pros and cons of these provisions.
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Library ResourceManuels et directivesjuin, 2017Global
This manual has been developed for training purposes. It models the gas value chain from the upstream project to the use of gas under the form of LPG, LNG or as feedstock for local industrial or power generation uses. It allows users to assess different LNG structures that can be considered when producing LNG (see section 2 for an explanation of each structure). It provides various fiscal regime options for the upstream and mid-stream sectors to understand the impacts of changes on the government take and the private sector returns.
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Library ResourceManuels et directivesjanvier, 2017Global
This guide aims to assist non-lawyers to better understand investment contracts that concern forestry projects. These "forestry contracts" can be complex, and some provisions may be difficult to understand. This guide aims to assist the reader in understanding technical provisions found in these contracts, by providing explanations for common provisions, as well as a glossary of certain legal and technical terms.
This resource is part of the CCSI’s Directory of Community Guidance on Agreements Relating to Agriculture or Forestry Investment.
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Library ResourceRapports et recherchesmars, 2017Global
This paper provides guidance on how to integrate consultation and FPIC principles into investor-state contract negotiations to actively involve project-affected communities and better safeguard their land rights and human rights. It proposes various options that may be appropriate, depending on the local context and the community’s resources and decision-making structures.
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Library ResourceDocuments de politique et mémoiresjanvier, 2018République-Unie de Tanzanie
This brief, reviews recent international gas developments, the outlook in this regard and implications for the development of proposed offshore gas projects in Tanzania. As the country aims to benefit from its gas discoveries by increasing its domestic gas use, it also outlines some of the trade-offs and considerations that need to be taken into account when negotiating the domestic gas allocation.
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Library ResourceDocuments de politique et mémoiresmars, 2017Global
This briefing note, co-authored with the Danish Institute for Human Rights and the Sciences Po Law School Clinic, outlines a new approach to conducting human rights impact assessments (HRIAs) of business operations or projects, which brings together project-affected people, the company, and other stakeholders to jointly design and implement an assessment.
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Library ResourceRapports et recherchesDocuments de politique et mémoiresmars, 2017Global
This paper provides guidance on how to conduct collaborative and participatory risk assessments, paying attention to the human rights of project-affected people. It was written for stakeholders who seek more effective strategies for investigating the human rights impacts of business projects or operations, and who wish to make their human rights impact assessments more inclusive and responsive, or who seek to encourage greater buy-in from other stakeholders.
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