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International Taxation of Energy Production and Distribution

International Taxation of Energy Production and Distribution

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789041191014
  • Published In: May 2018
  • Format: Hardback
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only

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  • Description 
  • Contents 
  • Details

    International Taxation of Energy Production and Distribution introduces and examines significant international tax issues related to energy production and distribution, extending from the tax regime in the country where the oil, gas, or coal exploration and production activities are located, through to cross-border transportation using pipelines, tankers, and bulk carriers, to the taxation of power stations and electricity transmission and distribution networks. 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 provided in this timely and practical book. Taking a down-to-earth 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.

    What’s in this book:
    The taxation issues covered include the following:

    • upstream oil and gas and mining taxes;
    • incentives for renewable energy;
    • carbon taxes and emission trading regimes;
    • dividend, interest, and royalty flows;
    • foreign tax credits;
    • permanent establishments;
    • mergers and acquisitions;
    • taxation issues for derivatives and hedging;
    • transfer pricing;
    • regional purchasing, marketing, service, and intangible property structures;
    • free trade agreements and customs unions;
    • dispute resolution; and
    • tax administration and risk management.

    Detailed updates are included on the most recent international tax developments affecting the energy industry, including the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and the 2017 OECD Transfer Pricing Guidelines. Case studies offer an opportunity to apply international tax analysis to specific examples and gain practice in identifying and discussing relevant international taxation issues.

    How this will help you:
    As a practical approach to highlight the relevant issues in international energy taxation, this book serves as a springboard for problem-solving and analysis of the related taxation issues. It is a handbook for corporate tax managers and in-house counsel, together with accountants, lawyers, economists, government officials, and academics to navigate confidently through the maze of the taxation issues in the energy industry.

  • Preface

    CHAPTER 1
    Introduction

    CHAPTER 2
    Overview of International Taxation and OECD BEPS Measures

    CHAPTER 3
    Tax Treaty Provisions

    CHAPTER 4
    Examples of Country Fiscal Systems

    CHAPTER 5
    Upstream Oil and Gas Taxation: Exploration and Production

    CHAPTER 6
    Tankers and Bulk Carriers

    CHAPTER 7
    Pipelines

    CHAPTER 8
    Downstream Taxation: Refineries and Processing Plants

    CHAPTER 9
    Coal Exploration and Production

    CHAPTER  10
    Power Stations and Electricity Networks

    CHAPTER  11
    Renewable Energy: Supply, Funding, and Taxation Incentives

    CHAPTER  12
    Carbon Taxes and Emissions Trading Schemes

    CHAPTER  13
    Contractor Services and Permanent Establishments (PEs)

    CHAPTER  14
    Value Added Tax

    CHAPTER  15
    Customs Duties and Tariffs

    CHAPTER  16
    Holding Companies, Dividends, and Profit Distributions

    CHAPTER  17
    Interest Deductions in Subsidiaries and Thin Capitalisation

    CHAPTER  18
    Interest Flows and Hybrid Arrangements

    CHAPTER  19
    Capital Gains, Group Restructures, and Private Equity

    CHAPTER  20
    Group Procurement Companies

    CHAPTER  21
    Group Marketing Companies

    CHAPTER  22
    Group R&D and Intangible Property Companies

    CHAPTER  23
    Group Treasury and In-House Banking Companies

    CHAPTER  24
    Group Service Companies

    CHAPTER  25
    Group Insurance Companies

    CHAPTER  26
    Mergers and Acquisitions

    CHAPTER  27
    Asset Leasing

    CHAPTER  28
    Tax Havens and Controlled Foreign Corporations Rules

    CHAPTER  29
    Introduction to Transfer Pricing

    CHAPTER  30
    Transfer Pricing Issues for Energy Production and Distribution

    CHAPTER  31
    Intangibles and Transfer Pricing

    CHAPTER  32
    Intra-group Services, Cost Contribution Arrangements, and Transfer Pricing

    CHAPTER  33
    Loan Financing, Interest Payments, and Transfer Pricing

    CHAPTER  34
    OECD BEPS and the Changing Tax Environment

    CHAPTER  35
    Design of Energy Fiscal Systems

    CHAPTER  36
    General Conclusions

    Case Studies

    CASE STUDY 1
    Renewable Energy: The Offshore Wind Farm Project, Income Flows, and Permanent Establishments (PE)

    CASE STUDY 2
    Upstream Oil and Gas: The New Production Sharing Contract (PSC)

    CASE STUDY 3
    Treasury and Finance: The Group Treasury Centre, Loans, and Derivatives

    CASE STUDY 4
    Mergers and Acquisition: Private Equity Sale of an Electricity Transmission Network

    CASE STUDY 5
    Group Research and Development (R&D): Cost Contribution Arrangements (CCA)

    CASE STUDY 6
    Group Technology: The New Battery Storage System and Tax Treaties

    CASE STUDY 7
    Group Technology: The Solar Power Station, Transfer Pricing, and Mutual Agreement Procedures (MAP)

    CASE STUDY 8
    Group Marketing: The Liquefied Natural Gas (LNG) Marketing

    Appendices

    APPENDIX I
    OECD Model Tax Convention 2017: Condensed Version

    APPENDIX II
    North America Free Trade Agreement (NAFTA): Extracts

    APPENDIX III
    European Union: Union Customs Code

    APPENDIX IV
    European Union: Union Customs Code

    Table of Cases

    Table of Statutes and Directives

    Table of Treaties and International Agreements

    Index

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