{"product_id":"mining-taxation-eric-lilford-9783030498238","title":"Mining Taxation: Reconciling the Interests of Government and Industry","description":"ForewordAcknowledgementsPrecis1 Mineral Policy, Governance and its Economic Implications1.1 Government mineral and economic policy versus corporate financial objectives1.2 The concept of mineral economic rent1.3 Mining taxation principles and objectives1.4 Components of a mining taxation package1.5 Legislating for local participation: Participative and free-carry interests1.6 Trends in mining fiscal regime development 2 Quantitative Financial Analysis of Common Mining Taxation Instruments2.1 Analytical methodology2.2 Different types of mineral royalties and mining-specific corporate income tax provisions2.3 Royalties: Comparing the Government's and the Operator's position2.4 Government free carried interest: Analysing the benefits to Government and costs to industry2.5 Government participative interests: Comparing the Government's with the Operator's outcomes2.6 Analysing the revenue impact of fiscal incentives to attract investment2.7 Taxing instruments in petroleum fiscal regimes2.8 Discussion and ideas 3 Administering the Mining Fiscal Regime3.1 Main mining tax administration issues3.2 Mining as a global business3.3 Foreign investment attraction and fiscal incentives3.4 Stability agreements and sovereign risk minimisation3.5 Return on investment and repatriation of capital and profits3.6 Tax minimisation strategies through cross-border transactions between related parties: Transfer pricing, tax rate arbitrage, treaty shopping3.7 Withholding taxes and other Government defensive mechanisms3.8 Workable solutions to improve mining taxation collection and administration frameworks Conclusions and RecommendationsReferencesAppendices\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Eric Lilford, Pietro Guj\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 3030498239\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9783030498238\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Springer\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 08\/31\/2021\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 232\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.79lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.53d","brand":"Eric Lilford","offers":[{"title":"Paperback","offer_id":43981673398527,"sku":"9783030498238","price":64.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_a998e2c4-194b-422d-8b81-22042d856ddf.jpg?v=1683256899","url":"https:\/\/www.whiterainbookhouse.com\/products\/mining-taxation-eric-lilford-9783030498238","provider":"WR Book House","version":"1.0","type":"link"}