Download or read book United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries written by United Nations Publications and published by . This book was released on 2019-04-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook highlights the issues developing countries should bear in mind when negotiating new contracts for the exploration and exploitation of natural and mineral resources within their territories. It covers the following topics: tax treaty issues; permanent establishment issues; indirect transfer of assets; transfer pricing issues; tax treatment of decommissioning; the government's fiscal take; tax aspects of negotiation and renegotiation of contracts; and value added taxation issues.