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.
Résultats de la recherche
Showing items 1 through 9 of 6.-
Library ResourceManuels et directivesoctobre, 2017Global
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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 directivesmars, 2014Global
The framework provides guidance to policy makers on how to approach the question of shared use. It highlights the operational models that are necessary for implementation, the key-success factors, the enabling conditions and how to ultimately better coordinate major investments in physical infrastructure by privately-owned natural resource concessionaires with national infrastructure development plans. The framework also equips policy makers with a set of questions that should help conduct the negotiations on shared use with companies.
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Library ResourceManuels et directivesmai, 2020Global
This note proves recommendations for governments, international actors, and mining advocates who seek to optimize the value of green energy mineral reserves, to ensure that expectations for green energy materials do not replace careful planning, impact assessment, and allocation of risks, as well as prevent over-production.
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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 ResourceManuels et directivesmars, 2016Global
This guide aims to assist non-lawyers to better understand agricultural investment contracts. Agricultural investment 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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