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Taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. International dimensions, however, have become major challenges for many resource-rich countries. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for oil, gas and minerals, with a particular focus on developing and emerging economies.
The volume addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations. The book should become a core resource for both scholars and practitioners.