Author: Eric Lilford
Publisher: Springer Nature
ISBN: 3030498212
Category : Business & Economics
Languages : en
Pages : 246
Book Description
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topic primarily from a Government standpoint rather than the mining industry. This book aims to provide a balance in this debate by comparing the financial outcomes gained or foregone by both Government and industry under different policy regimes. The discussions are supported by quantitative examples to more clearly articulate the potential outcomes and better inform future fiscal policy decisions.
Bibliography on Mine Taxation
Author: American Mining Congress. Tax Division
Publisher:
ISBN:
Category : Mines and mineral resources
Languages : en
Pages : 30
Book Description
Publisher:
ISBN:
Category : Mines and mineral resources
Languages : en
Pages : 30
Book Description
Mining Taxation
Author: Eric Lilford
Publisher: Springer Nature
ISBN: 3030498212
Category : Business & Economics
Languages : en
Pages : 246
Book Description
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topic primarily from a Government standpoint rather than the mining industry. This book aims to provide a balance in this debate by comparing the financial outcomes gained or foregone by both Government and industry under different policy regimes. The discussions are supported by quantitative examples to more clearly articulate the potential outcomes and better inform future fiscal policy decisions.
Publisher: Springer Nature
ISBN: 3030498212
Category : Business & Economics
Languages : en
Pages : 246
Book Description
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topic primarily from a Government standpoint rather than the mining industry. This book aims to provide a balance in this debate by comparing the financial outcomes gained or foregone by both Government and industry under different policy regimes. The discussions are supported by quantitative examples to more clearly articulate the potential outcomes and better inform future fiscal policy decisions.
Proceedings of the Conference on Mine Taxation
Author:
Publisher:
ISBN:
Category : Mineral industries
Languages : en
Pages : 186
Book Description
Publisher:
ISBN:
Category : Mineral industries
Languages : en
Pages : 186
Book Description
Taxation, Virtual Currency and Blockchain
Author: Aleksandra Bal
Publisher: Kluwer Law International B.V.
ISBN: 9403501049
Category : Law
Languages : en
Pages : 356
Book Description
The emergence of convertible decentralized virtual currency schemes confronts tax authorities with unprecedented questions, among them are the status of virtual currency for tax purposes, which virtual transactions may bene?t from a VAT exemption and determining the most optimal method of tax regulation. This ?rst book-length treatment of this major current topic provides an in-depth and comprehensive analysis of the tax implications of virtual currency transactions. Seeking to ascertain whether virtual currency requires additional regulation or whether the law as it stands is adequate to administer its usage, the analysis not only thoroughly explains the nature of the underlying blockchain technology and its regulatory and judicial treatment so far but also identi?es best practices for virtual currency transactions and makes recommendations for the improvement of the existing tax systems. Among the aspects of the phenomenon covered are the following: – particular aspects of virtual currency use such as smart contracts and initial coin offerings; – comparative review of income tax consequences of virtual currency transactions in Germany, the Netherlands, the United Kingdom and the United States; – VAT/sales tax treatment of transactions involving virtual currency in the European Union and the United States; – methodology for creating an effective regulatory framework for the taxation of virtual currency; and – the future of blockchain. The book has three parts and an annex that describes tax regulations, administrative rulings and court decisions concerning virtual currency in twenty countries. In its in-depth analysis of tax implications of virtual currency transactions in major economies, detailed overview of recent tax developments that affect virtual currency transactions and evaluation of tax policies related to virtual currencies, this book has no peers. Especially in view of the OECD's examination of the tax challenges presented by the digital economy as part of its base erosion and pro?t shifting (BEPS) project, this clear and comprehensive explanation of the functioning of virtual currency and blockchain technology will be welcomed by tax administration of?cials and by persons mining and transacting in virtual currencies needing to know their compliance obligations.
Publisher: Kluwer Law International B.V.
ISBN: 9403501049
Category : Law
Languages : en
Pages : 356
Book Description
The emergence of convertible decentralized virtual currency schemes confronts tax authorities with unprecedented questions, among them are the status of virtual currency for tax purposes, which virtual transactions may bene?t from a VAT exemption and determining the most optimal method of tax regulation. This ?rst book-length treatment of this major current topic provides an in-depth and comprehensive analysis of the tax implications of virtual currency transactions. Seeking to ascertain whether virtual currency requires additional regulation or whether the law as it stands is adequate to administer its usage, the analysis not only thoroughly explains the nature of the underlying blockchain technology and its regulatory and judicial treatment so far but also identi?es best practices for virtual currency transactions and makes recommendations for the improvement of the existing tax systems. Among the aspects of the phenomenon covered are the following: – particular aspects of virtual currency use such as smart contracts and initial coin offerings; – comparative review of income tax consequences of virtual currency transactions in Germany, the Netherlands, the United Kingdom and the United States; – VAT/sales tax treatment of transactions involving virtual currency in the European Union and the United States; – methodology for creating an effective regulatory framework for the taxation of virtual currency; and – the future of blockchain. The book has three parts and an annex that describes tax regulations, administrative rulings and court decisions concerning virtual currency in twenty countries. In its in-depth analysis of tax implications of virtual currency transactions in major economies, detailed overview of recent tax developments that affect virtual currency transactions and evaluation of tax policies related to virtual currencies, this book has no peers. Especially in view of the OECD's examination of the tax challenges presented by the digital economy as part of its base erosion and pro?t shifting (BEPS) project, this clear and comprehensive explanation of the functioning of virtual currency and blockchain technology will be welcomed by tax administration of?cials and by persons mining and transacting in virtual currencies needing to know their compliance obligations.
Taxation of Mineral Rents
Author: Ross Garnaut
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 360
Book Description
How should governments manage their countries mineral and oil-gas resources? This book deals with the relationships between governments and mining companies; governments participation in mining enterprises; stabilization in the face of fluctuating mineral revenue; and possible forms for tax systems and their administration.
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 360
Book Description
How should governments manage their countries mineral and oil-gas resources? This book deals with the relationships between governments and mining companies; governments participation in mining enterprises; stabilization in the face of fluctuating mineral revenue; and possible forms for tax systems and their administration.
Mine Taxation in the United States
Author: Lewis Emanuel Young
Publisher:
ISBN:
Category : Mines and mineral resources
Languages : en
Pages : 288
Book Description
Publisher:
ISBN:
Category : Mines and mineral resources
Languages : en
Pages : 288
Book Description
Report of the Proceedings of the American Mining Congress
Author: American Mining Congress
Publisher:
ISBN:
Category : Mineral industries
Languages : en
Pages : 812
Book Description
Beginning with 1919 includes the proceedings of group meetings of the various divisions of the congress, each with its own title.
Publisher:
ISBN:
Category : Mineral industries
Languages : en
Pages : 812
Book Description
Beginning with 1919 includes the proceedings of group meetings of the various divisions of the congress, each with its own title.
Report of the Proceedings of the Twenty-fifth Annual Convention of the American Mining Congress, Cleveland, Ohio, October 9-14, 1922 ...
Author: American Mining Congress
Publisher:
ISBN:
Category : Mineral industries
Languages : en
Pages : 808
Book Description
Publisher:
ISBN:
Category : Mineral industries
Languages : en
Pages : 808
Book Description
Report of the Proceedings
Author: American Mining Congress
Publisher:
ISBN:
Category : Mineral industries
Languages : en
Pages : 798
Book Description
Publisher:
ISBN:
Category : Mineral industries
Languages : en
Pages : 798
Book Description
List of Recent References on the Income Tax
Author: Library of Congress. Division of Bibliography
Publisher:
ISBN:
Category : Excess profits tax
Languages : en
Pages : 106
Book Description
Publisher:
ISBN:
Category : Excess profits tax
Languages : en
Pages : 106
Book Description