This guidance paper focuses on issues that the governments of developing countries may wish to consider if they adopt a policy to tax such transfers. In doing so, it examines and provides the language of the legislative and regulatory provisions employed by countries that have adopted such a policy to tax, and comments on the pros and cons of these provisions.
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Library ResourceManuals & GuidelinesOctober, 2017Global
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Library ResourceManuals & GuidelinesOctober, 2017Global
This document provides practical guidance to address the taxation of Indirect Transfers of assets of extractive industries. It focuses on issues that developing country governments may wish to consider if they adopt a policy to tax such transfers. In doing so, it examines the language of the legislative and regulatory provisions employed by countries that have adopted such a policy to tax and comments on the pros and cons of these provisions.
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Library ResourceManuals & GuidelinesSeptember, 2017Global
This Guide aims to inform companies that hold land or purchase land directly from companies that hold land. It provides operational guidance for companies confronting “legacy land issues” and clarifies a company’s roles and responsibilities in dealing with legacy land issues in their existing holdings, while also providing direction on where to look for more detailed information and tools.
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Library ResourceManuals & GuidelinesOctober, 2017Global
This guide is about making the recording or registration of tenure rights more relevant to people who hold those tenure rights, and particularly to people who are currently poorly served by systems to record or register tenure rights. It provides practical advice on ways to improve the recording of tenure rights, including by addressing barriers that prevent people from using recording systems
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Library ResourceManuals & GuidelinesOctober, 2017Global
This guide addresses the recording of tenure rights with the particular focus on creating a new system to record rights and recording rights in a system for the first time. It addresses the cases where the most appropriate approach is to create a new system to record those rights, and it provides practical advice on how rights can be recorded for the first time. This guide is accompanied by another guide that focuses on a different aspect of recording tenure rights: improving existing ways to record rights (Improving ways to record tenure rights).
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