Search Results

You are looking at 1 - 2 of 2 items :

Clear All
Taxation of Petroleum Products

Taxation of Petroleum Products »

Source: Taxation of Petroleum Products : Theory and Empirical Evidence

Volume/Issue: 1994/32

Series: IMF Working Papers

Author(s): Poonam Gupta , and Walter Mahler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1994

ISBN: 9781451979756

Keywords: petroleum products, fuel oil, automotive diesel, heavy fuel oil, petroleum prices

The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by...

13 International tax issues for the resources sector

13 International tax issues for the resources sector »

Source: The Taxation of Petroleum and Minerals : Principles, Problems and Practice

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2010

ISBN: 9780415781381

Keywords: taxation, tax administration, gas, fiscal stability, tax system

1 Introduction As a result of the globalization of economic activity, international tax issues have become an increasingly important consideration not only for foreign investors, but...