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Library Designing a Legal Regime to Capture Capital Gains Tax on Indirect Transfers of Mineral and Petroleum Rights: A Practical Guide

Designing a Legal Regime to Capture Capital Gains Tax on Indirect Transfers of Mineral and Petroleum Rights: A Practical Guide

Designing a Legal Regime to Capture Capital Gains Tax on Indirect Transfers of Mineral and Petroleum Rights: A Practical Guide

This guidance paper focuses on issues that the governments of developing countries may wish to consider if they adopt a policy to tax such transfers.  In doing so, it examines and provides the language of the legislative and regulatory provisions employed by countries that have adopted such a policy to tax, and comments on the pros and cons of these provisions. It also considers the impact of bilateral tax treaties on this issue.

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Authors and Publishers

Author(s), editor(s), contributor(s)

Perrine Toledano
John Bush

Jacky Mandelbaum
 

Geographical focus