1887

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

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

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.

English

.

The tax treatment of decommissioning

This chapter covers the tax treatment of rehabilitation/decommissioning costs for mining and oil and gas projects. Such decommissioning may be required under a wide range of domestic laws, international agreements and voluntary guidelines. Decommissioning requirements may be mandated by law or by the agreement under which the extraction activity has taken place, and may be intended to meet a number of goals.

English

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error