Characterisation and Taxation of Cross-border Pipelines

Download or read book Characterisation and Taxation of Cross-border Pipelines written by Knut Olsen and published by IBFD. This book was released on 2012 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Characterisation and Taxation of Cross-Border Pipelines provides a comprehensive analysis of the issues related to the taxation of cross-border pipelines. It offers solutions to the various tax issues that a cross-border pipeline might raise. The book concludes by recommending changes to the OECD Model Tax Treaty and its Commentaries to reduce uncertainty, avoid double taxation or less than a single taxation, and establish a more common international approach for the characterisation and taxation of cross-border pipelines and their allocation."--Publisher description.