The Resource International taxation of energy production and distribution, John Abrahamson

International taxation of energy production and distribution, John Abrahamson

Label
International taxation of energy production and distribution
Title
International taxation of energy production and distribution
Statement of responsibility
John Abrahamson
Creator
Subject
Language
eng
Summary
"Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industry calls for the thorough, expert, and up-to-date analysis provide in this timely and practical book. Taking a down-to-earth, problem-solving approach to policy and practice in the field worldwide, the author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries." Provided by publisher
Member of
Cataloging source
AZL
http://library.link/vocab/creatorName
Abrahamson, John
Illustrations
charts
Index
no index present
LC call number
K4580.P48
LC item number
A27 2018
Literary form
non fiction
Series statement
Series on international taxation
Series volume
volume 65
http://library.link/vocab/subjectName
  • Energy tax
  • Energy policy
  • Energy industries
  • International business enterprises
  • Energy industries
  • Energy policy
  • Energy tax
  • International business enterprises
Label
International taxation of energy production and distribution, John Abrahamson
Instantiates
Publication
Carrier category
volume
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Coal exploration and production
  • Power stations and electricity networks
  • Renewable energy: supply, funding, and taxation incentives
  • Carbon taxes and emissions trading schemes
  • Contractor services and permanent establishments (PEs)
  • Value added tax
  • Customs duties and tariffs
  • Holding companies, dividends, and profit distributions
  • Interest deductions in subsidaries and thin capitalisation
  • Interest flows and hybrid arrangements
  • Introduction
  • Capital gains, group restructures, and private equity
  • Group procurement companies
  • Group marketing companies
  • Group R&D and intangible property companies
  • Group treasury and in-house banking companies
  • Group service companies
  • Group insurance companies
  • Mergers and acquisitions
  • Asset leasing
  • Tax havens and controlled foreign corporations rules
  • Overview of international taxation and OECD BEPS measures
  • Introduction to transfer pricing
  • Transfer pricing issues for energy production and distribution
  • Intangibles and transfer pricing
  • Intra-group services, cost contribution arrangements, and transfer pricing
  • Loan financing, interest payments, and transfer pricing
  • OECD BEPS and the changing tax environment
  • Design of energy fiscal systems
  • General conclusions
  • Tax treaty provisions
  • Examples of country fiscal systems
  • Upstream oil and gas taxation: exploration and production
  • Tankers and bulk carriers
  • Pipelines
  • Downstream taxation: refineries and processing plants
Dimensions
25 cm.
Extent
xix, 513 pages ;
Isbn
9789041191014
Media category
unmediated
Media MARC source
rdamedia
Media type code
nc
Other physical details
charts :
System control number
  • (OCoLC)1041144375
  • (OCoLC)on1041144375
Label
International taxation of energy production and distribution, John Abrahamson
Publication
Carrier category
volume
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Coal exploration and production
  • Power stations and electricity networks
  • Renewable energy: supply, funding, and taxation incentives
  • Carbon taxes and emissions trading schemes
  • Contractor services and permanent establishments (PEs)
  • Value added tax
  • Customs duties and tariffs
  • Holding companies, dividends, and profit distributions
  • Interest deductions in subsidaries and thin capitalisation
  • Interest flows and hybrid arrangements
  • Introduction
  • Capital gains, group restructures, and private equity
  • Group procurement companies
  • Group marketing companies
  • Group R&D and intangible property companies
  • Group treasury and in-house banking companies
  • Group service companies
  • Group insurance companies
  • Mergers and acquisitions
  • Asset leasing
  • Tax havens and controlled foreign corporations rules
  • Overview of international taxation and OECD BEPS measures
  • Introduction to transfer pricing
  • Transfer pricing issues for energy production and distribution
  • Intangibles and transfer pricing
  • Intra-group services, cost contribution arrangements, and transfer pricing
  • Loan financing, interest payments, and transfer pricing
  • OECD BEPS and the changing tax environment
  • Design of energy fiscal systems
  • General conclusions
  • Tax treaty provisions
  • Examples of country fiscal systems
  • Upstream oil and gas taxation: exploration and production
  • Tankers and bulk carriers
  • Pipelines
  • Downstream taxation: refineries and processing plants
Dimensions
25 cm.
Extent
xix, 513 pages ;
Isbn
9789041191014
Media category
unmediated
Media MARC source
rdamedia
Media type code
nc
Other physical details
charts :
System control number
  • (OCoLC)1041144375
  • (OCoLC)on1041144375

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