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International records / International Monetary Fund

2. International corporate taxation and the extractive industries: Principles, practice, problems

BOOK ; country ; tax ; government ; taxation of multinational ; implementation phase ; revenues from the extractive industry ; tax competition ; revenue base ; Transfer pricing ; Oil ; Double taxation ; Income and capital gains taxes ; Corporate income tax ; Global ; Europe ; Sub-Saharan Africa ; Middle East ; Africa ; domestic law ; capital gain ; residence country ; foreign tax credit ; passive Mr. Michael Keen

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