International Taxation and

the Extractive Industries

Edited by Philip Daniel, Michael Keen,

Artur Swistak and Victor Thuronyi

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Contents

List offigures
List of tables
List of boxes
Contributors
Foreword

1 Introduction and overview

PHILIP DANIEL, MICHAEL KEEN, ARTUR SWISTAK
AND VICTOR THURONYI
2 International corporate taxation and the extractive
Industries: principles, practice, problems
MICHAEL KEEN AND PETER MULLINS
3 An overview of transfer pricing in extractive Industries
STEPHEN E. SHAY
4 Transfer pricing — special extractive industry issues
JACK CALDER
5 International tax and treaty strategy in resource-rich
developing countries: experience and approaches
PHILIP DANIEL AND VICTOR THURONYI
6 Extractive Investments and tax treaties: issues
for investors
JANINE JUGGINS
7 Taxing gains on transfer of interest
LEE BURNS, HONORE LE LEUCH AND EMIL M. SUNLEY
8 Fiscal issues fbr cross-border natural resource projects
JOSEPH C. BELL AND JASMINA B, CHAUVIN
vi Contents
9 International oil and gas pipelines: legal, tax, and
tariff issues 215
HONORE LE LEUCH
10 The design of joint development zone treaties and
international unitization agreements 242
PETER CAMERON
11 Fiscal schemes for joint development of petroleum in
disputed areas: a primer and an evaluation 264
PHILIP DANIEL, CHANDARA VEUNG AND ALISTAIR WATSON
12 Taxes, royalties and cross-border resource Investments 306
JACK M. MINTZ
13 Tax competition and coordination in extractive
industries 332
MARIO MANSOUR AND ARTUR SWISTAK

Index 359