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International taxation of energy production and distribution

Author: John Abrahamson, (Tax consultant)
Publisher: Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., [2018] ©2018
Series: Series on international taxation, no. 65.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
"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  Read more...
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Details

Document Type: Book
All Authors / Contributors: John Abrahamson, (Tax consultant)
ISBN: 9789041191014 9041191011
OCLC Number: 1036287158
Description: xix, 513 pages : charts ; 25 cm.
Contents: Introduction --
Overview of international taxation and OECD BEPS measures --
Tax treaty provisions --
Examples of country fiscal systems --
Upstream oil and gas taxation: exploration and production --
Tankers and bulk carriers --
Pipelines --
Downstream taxation: refineries and processing plants --
Coal exploration and production --
Power stations and electricity networks --
Renewable energy: supply, funding, and taxation incentives --
Carbon taxes and emissions trading schemes --
Contractor services and permanent establishments (PEs) --
Value added tax --
Customs duties and tariffs --
Holding companies, dividends, and profit distributions --
Interest deductions in subsidaries and thin capitalisation --
Interest flows and hybrid arrangements --
Capital gains, group restructures, and private equity --
Group procurement companies --
Group marketing companies --
Group R & D and intangible property companies --
Group treasury and in-house banking companies --
Group service companies --
Group insurance companies --
Mergers and acquisitions --
Asset leasing --
Tax havens and controlled foreign corporations rules --
Introduction to transfer pricing --
Transfer pricing issues for energy production and distribution --
Intangibles and transfer pricing --
Intra-group services, cost contribution arrangements, and transfer pricing --
Loan financing, interest payments, and transfer pricing --
OECD BEPS and the changing tax environment --
Design of energy fiscal systems --
General conclusions.
Series Title: Series on international taxation, no. 65.
Responsibility: John Abrahamson.

Abstract:

"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 the publisher.

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