Characterisation and Taxation of Cross-border Pipelines
Author | : Knut Olsen |
Publisher | : IBFD |
Total Pages | : 285 |
Release | : 2012 |
ISBN-10 | : 9789087221317 |
ISBN-13 | : 9087221312 |
Rating | : 4/5 (312 Downloads) |
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.