How global tax reforms apply to the extractive industries
International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX
Copyright © Legal Benchmarking Limited and its affiliated companies 2024

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement
Cookies Settings

How global tax reforms apply to the extractive industries

Contributor
July 10, 2019
jason-d-1267443-unsplash_gem_mineral 630 x 570

Alexandra Readhead investigates whether IMF and OECD proposals on how to tax the digital economy, apply formulary apportionment, shift taxing rights and address profit shifting could apply to the natural resources sector. Alternatively, could source-based taxation improvements hold the answer?

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

PolandPortugalPhilippinesQatarUnited StatesIsraelItalyGhanaIsle of ManJerseyOmanJordanJamaicaJapanParaguayPeruPakistanPanamaKazakhstanSloveniaArmeniaSouth AfricaSingaporeAntigua and BarbudaArgentinaSlovak RepublicGlobalAustraliaRomaniaAlbaniaRussiaNicaraguaAngolaSerbiaAlgeriaSan MarinoSaudi ArabiaAndorraMonacoMauritiusMexicoMoroccoMongoliaMontenegroNorth MacedoniaGibraltarGreeceGeorgiaGermanyGuernseyMaltaGulf Cooperation CouncilGreenlandGuatemalaMalaysiaNigeriaNewsNetherlands AntillesNew ZealandNorwayOECDHondurasHong Kong SARIndiaIndonesiaHungaryIcelandIrelandMyanmarNetherlandsIranMozambiqueIraqCubaCuraçaoCentral AmericaRwandaChileDirect TaxChadG20Costa RicaCroatiaChinaColombiaCompliance ManagementLatviaFranceKuwaitLaosLithuaniaLuxembourgLebanonLiechtensteinDenmarkEcuadorCyprusCzech RepublicEuropean UnionKenyaFinlandKosovoEgyptEstoniaTunisiaBelizeTanzaniaBarbadosBelgiumThailandUnited States OutboundUnited NationsPuerto RicoAustriaSpainAzerbaijanSri LankaSouth KoreaBahrainSwitzerlandBangladeshTaiwanSwedenBahamasCanadaVenezuelaVietnamCayman IslandsUnited States InboundBoliviaBosnia and HerzegovinaUgandaTurkeyBermudaUnited Arab EmiratesBulgariaCambodiaUruguayBrazilUnited KingdomUkraineBritish Virgin IslandsITR MagazineJuly/August 2019AfricaJurisdictions
C
Contributor
Contact
more across site & bottom lb ros

More from across our site

Direct Tax
OECD image.jpeg
This week in tax: Consensus nearly reached on amount A, OECD says
The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year
Sam Sholli, July 26, 2024
Awards
ITR Americas Tax Awards 2024 logo
ITR Americas Tax Awards 2024: shortlist announced
ITR is delighted to reveal all the shortlisted nominees for the 2024 Americas Tax Awards
John Harrison, July 25, 2024
Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
PwC’s global chair called for scandal questioning by Australian parliament
Global chair Mohamed Kande and Australian CEO Kevin Burrowes are likely to be grilled on the firm’s lack of co-operation
Tom Ravlic, July 25, 2024
Transfer Pricing
pillar-one-amount-a-oecd.jpg
‘Unlikely any time soon’: tax experts on amount A agreement
Consensus on the amount A multilateral convention will take more than six months to achieve, one expert believes
Sam Sholli, July 25, 2024
Awards
ITR EMEA Tax Awards 2024 logo
ITR EMEA Tax Awards 2024: shortlist announced
ITR is delighted to reveal all the shortlisted nominees for the 2024 Europe Middle East & Africa Tax Awards
John Harrison, July 25, 2024
Awards
ITR Asia-Pacific Tax Awards 2024 logo
ITR APAC Tax Awards 2024: shortlist announced
ITR is delighted to reveal all the shortlisted nominees for the 2024 Asia-Pacific Tax Awards
John Harrison, July 25, 2024
Transfer Pricing
Luxembourg.jpg
Luxembourg Transfer Pricing Association launched
There is a 'critical need' for a unified platform to address challenges in TP, the organisation’s president told ITR
Sam Sholli, July 24, 2024
Direct Tax
Kate Barton of EY talks about how the tax profession continues to evolve
Dentons names ex-EY global vice chair as next CEO
Tax specialist Kate Barton helped to transform EY’s global tax practice, Dentons has claimed
Sam Sholli, July 24, 2024
HMRC claims
Macfarlanes advises billionaire trader in unsuccessful HMRC appeal
Alex Gerko had challenged HMRC’s positions on deferred trading profits that he and other traders made while working for hedge fund GSA
Sam Sholli, July 23, 2024
Direct Tax
PwC.jfif
PwC Australia tightens tax training and NDA oversight
The Tax Practitioners Board had required PwC to overhaul its internal processes following the tax leaks scandal
Tom Ravlic, July 23, 2024
Gift this article