"The Extractive industry taxation" series was established to summarize the relevant issues on extractive industry taxation both within the domestic and international tax context for tax practitioners, policy makers and administrators. If you are interested to contribute to the series, please contact us at office@policyresearchcenter.org Note on Selected Treaty Issues in relation to Extractive Industries Author: Tomas Balco Date of publication: 2015 ISBN: 978-80-87909-0 Type of publication: E-book Price: EUR 50 (VAT excl.) Terms: delivery via e-mail Description: This publication deals with Selected Tax Treaty Issues in Extractive Industry and provides suggestions for Tax Treaty Policy of Resource Rich Countries. Series: Extractive Industry Taxation. Volume 1 View Table of Content Key words: tax law, tax policy, extractive industry, developing countries, resource rich economy, double tax treaty. Extractive Industry Taxation: The Challenge of Finding the Balance Author: Tomas Balco Date of publication: 2015 ISBN: 978-80-87909-03-4 Type of publication: E-book Price: EUR 50 (VAT excl.) Terms: delivery via e-mail Description: This publication deals with the issues of conflicting interests of investors and host governments in establishing the fiscal tax regime for the extractive industry. Series: Extractive Industry Taxation. Volume 2 Key words: tax law, tax policy, extractive industry, developing countries, domestic tax regime, tax incentives, tax holidays, fiscal models, fiscal instruments. Extra-territorial Capital Gains Taxation: Indirect sale of shares through non-resident companies Author: Tomas Balco Date of publication: 2015 ISBN: 978-80-87909-04-1 Type of publication: E-book Price: EUR 50 (VAT excl.) Terms: delivery via e-mail Description: This publication deals with issues of determining and collecting the tax liability from the sale of interest in extractive company with the focus on indirect transfers/sales of these interests and includes practices of selected countries. Series: Extractive Industry Taxation. Volume 3 Key words: tax law, tax policy, extractive industry, developing countries, domestic tax regime, extra-territorial capital gains. Taxation and Corporate Tax Burden Author: Tomas Balco, Xeniya Yeroshenko Date of publication: 2015 ISBN: 978-80-87909-05-8 Type of publication: E-book Price: EUR 40 (VAT excl.) Terms: delivery via e-mail Description: The book is a basic introduction to the topic of corporate taxation, intended for use during the introductory tax courses for the students with little or no tax background. It gives fundamental overview of the corporate tax burden and basic understanding of tax issues in a cross-‐border business. The book was inspired by the bachelor course "Taxes and Corporate Tax Burden" offered s a summer course at the University of Ljubljana in Slovenia in 2013, and was gradually developed by authors during the years 2013-2014. Key words: study book, basics of corporate taxation, bachelor tax course, principles of corporate taxation. |
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