The taxation of mineral enterprises
著者
書誌事項
The taxation of mineral enterprises
Graham & Trotman/M. Nijhoff, 1995
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Between 1988 and 1993 over 50 nations have either enacted new mining legislation, had such legislation pending or were in the process of drafting new or revised legislation. In almost every case, this legislation carried with it changes in the fiscal regime. The ability to attract mineral investment, be it in either a developed or a developing country, is partly dependent on the legislative and fiscal systems which regulate the industry. In the light of the changes taking place, this reference work is timely and provides useful reading for those with an interest in mining taxation. The first part of the book analyzes general topics which are applicable to understanding the taxation of mineral enterprises, while the second part provides a comprehensive and detailed account of actual taxation systems and methods.
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