Download or read book United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries written by Department of Economic and Social Affairs and published by United Nations. This book was released on 2019-02-24 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries gives guidance to developing countries on key taxation issues during the life-cycle of an investment in the extractive industries, whether it be oil and gas or mining. The Handbook considers the options available to countries in this area, and their likely consequences. It addresses the balance needed to fight tax evasion and avoidance, while still having an attractive investment climate.