Designing a Legal Regime to Capture Capital Gains Tax on Indirect Transfers of Mineral and Petroleum Rights: A Practical Guide | Land Portal
CCSI

Resource information

Date of publication: 
October 2017
Resource Language: 
Pages: 
41
License of the resource: 

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. It also considers the impact of bilateral tax treaties on this issue.

Authors and Publishers

Author(s), editor(s), contributor(s): 

Perrine Toledano
John Bush

Jacky Mandelbaum
 

Publisher(s):