000			03515nam a22003737a 4500
001			20741595
003			JGU
005			20231007020018.0
007			Hardbound
008			181113s2018 ne d 000 0 eng d
010			_a 2018298951
020			_a9789041191014
035			_a(OCoLC)on1041144375
040			_aAZL _beng _erda _cAZL _dYDX _dOCLCF _dNLBFD _dOCLCQ _dBOP _dRCJ _dOCLCA _dDLC
042			_alccopycat
082	0	4	_a336.278 _223 _bAB-I
100	1		_aAbrahamson, John _9848136
245	1	0	_aInternational taxation of energy production and distribution
260			_aNetherland _bWolter Kluwer _c2018
300			_axix, 513 pages : _bcharts ; _c25 cm.
490			_aSeries on international taxation
505	0	0	_tIntroduction -- _tOverview of international taxation and OECD BEPS measures -- _tTax treaty provisions -- _tExamples of country fiscal systems -- _tUpstream oil and gas taxation: exploration and production -- _tTankers and bulk carriers -- _tPipelines -- _tDownstream taxation: refineries and processing plants -- _tCoal exploration and production -- _tPower stations and electricity networks -- _tRenewable energy: supply, funding, and taxation incentives -- _tCarbon taxes and emissions trading schemes -- _tContractor services and permanent establishments (PEs) -- _tValue added tax -- _tCustoms duties and tariffs -- _tHolding companies, dividends, and profit distributions -- _tInterest deductions in subsidaries and thin capitalisation -- _tInterest flows and hybrid arrangements -- _tCapital gains, group restructures, and private equity -- _tGroup procurement companies -- _tGroup marketing companies -- _tGroup R & D and intangible property companies -- _tGroup treasury and in-house banking companies -- _tGroup service companies -- _tGroup insurance companies -- _tMergers and acquisitions -- _tAsset leasing -- _tTax havens and controlled foreign corporations rules -- _tIntroduction to transfer pricing -- _tTransfer pricing issues for energy production and distribution -- _tIntangibles and transfer pricing -- _tIntra-group services, cost contribution arrangements, and transfer pricing -- _tLoan financing, interest payments, and transfer pricing -- _tOECD BEPS and the changing tax environment -- _tDesign of energy fiscal systems -- _tGeneral conclusions.
520			_a"Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industry calls for the thorough, expert, and up-to-date analysis provide in this timely and practical book. Taking a down-to-earth, problem-solving approach to policy and practice in the field worldwide, the author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries." Provided by publisher.
650		0	_aEnergy tax _xLaw and legislation. _9848137
650		0	_aEnergy policy _xInternational cooperation. _9388822
650		0	_aEnergy industries _xInternational cooperation. _9848138
650		0	_aInternational business enterprises _xTaxation _xLaw and legislation.
650		7	_aEnergy industries _xInternational cooperation. _2fast _9848138
650		7	_aEnergy policy _xInternational cooperation. _2fast _9388822
650		7	_aEnergy tax _xLaw and legislation. _2fast _9848137
650		7	_aInternational business enterprises _xTaxation _xLaw and legislation. _2fast
942			_2ddc _cBK _01
999			_c2101536 _d2101536