The Oxford University Centre for Business Taxation is joining with the Fiscal Affairs Department (FAD) of the IMF on 2 December 2016 to present a seminar to discuss International Taxation and the Extractive Industries. The seminar will mark the publication of the new book, edited by current and former staff of the IMF, and published by Routledge.
The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. The book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. It 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 contributors to the book, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters. The volume reviews international tax rules, covering both developments in the G20-OECD project on Base Erosion and Profit Shifting and more radical proposals, identifying core challenges in the extractives sector.
Michael Devereux will chair the event and Michael Keen will give a presentation. This will be followed by a panel discussion.
Michael Devereux, Director, Oxford University Centre for Business Taxation
Michael Keen, Deputy Director, Fiscal Affairs Department, IMF
Philip Daniel, University of Dundee and Natural Resource Governance Institute
Janine Juggins, SVP, Global Tax, Unilever
Mick Moore, Institute of Development Studies, Sussex and International Centre for Tax and Development
The event will be held on December 2nd from 14:45 to 17:15 at One Great George Street, London (SW1P 3AA). After the panel discussion, light refreshments will be offered.
Copies of the book will be available for inspection at the event. Further information on the book is available with details on how to benefit from 20% discount if purchasing the book via the Routledge website.
Further details will be communicated to those registered prior to the seminar.