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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Showing items 1 through 9 of 19.-
Library ResourceManuals & GuidelinesOctober, 2017Global
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Library ResourceManuals & GuidelinesMarch, 2014Global
The framework provides guidance to policy makers on how to approach the question of shared use. It highlights the operational models that are necessary for implementation, the key-success factors, the enabling conditions and how to ultimately better coordinate major investments in physical infrastructure by privately-owned natural resource concessionaires with national infrastructure development plans. The framework also equips policy makers with a set of questions that should help conduct the negotiations on shared use with companies.
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Library ResourceJournal Articles & BooksMarch, 2017Global
This article reflects on the Tenure Guidelines as a tool for addressing resource governance challenges. It outlines the process through which the Tenure Guidelines were developed and reviews key features of their content, and then focuses on two issues: the legal significance of the VGGT, and the nature of initiatives to advance their implementation.
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Library ResourceJournal Articles & BooksDecember, 2017Global
Since small-scale farmers manage most of the cultivated land worldwide, the ongoing shift in systems of production associated with large-scale land acquisitions (LSLAs) may dramatically reshape the world's agrarian landscape, significantly impacting rural populations and their livelihoods. The societal, hydrological and environmental implications resulting from the expansion of large-scale agricultural production, through LSLAs, make their ultimate sustainability questionable.
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Library ResourceJournal Articles & BooksDecember, 2015Global
Political reactions ‘from below’ to global land grabbing have been vastly more varied and complex than is usually assumed. This essay introduces a collection of ground- breaking studies that discuss responses that range from various types of organized and everyday resistance to demands for incorporation or for better terms of incorporation into land deals. Initiatives ‘from below’ in response to land deals have involved local and transnational alliances and the use of legal and extra-legal methods, and have brought victories and defeats.
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Library ResourceReports & ResearchDecember, 2012Global
Land deals are frequently agreed in secret between governments and investors. This lack of transparency in the allocation of land fosters an environment where elite capture of natural assets becomes the norm, where human rights are routinely abused with impunity, where environmental destruction is ignored and where investment incentives are stacked against companies willing to adhere to ethical and legal principles.
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Library ResourceReports & ResearchDecember, 2012Global
This paper investigates the real financial consequences of investing in land with disputed tenure rights. It demonstrates that companies which ignore the issue of land tenure expose themselves to substantial, and in some cases extreme, risks. Using case study analysis, the paper connects ground-up financial thinking with empirical reality. In so doing, it makes a strong case for the need to integrate tenure-related risks more comprehensively into our financial architecture.
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Library ResourceTraining Resources & ToolsJanuary, 2012Global
This Gender Evaluation Criteria (GEC) matrix has been extracted from the GLTN publication entitled Designing and Evaluating Land Tools with a Gender Perspective: A Training Package for Land Professionals
Language: English, Spanish, French, Arabic
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Library Resource
UK pension funds and asset managers found to be investing at least £37.3bn in companies involved in, or associated with, large-scale land acquisitions, according to a new report commissioned by Friends of the Earth.
Reports & ResearchJanuary, 2014GlobalFriends of the Earth’s report, ‘What’s your pension funding? How UK institutional investors finance the global land grab’, highlights the investments of UK institutional investors, such as British Airways Pension Fund, Legal & General and Standard Life, in companies accused of grabbing land, destroying the environment, and undermining sustainable livelihoods.
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Library ResourcePolicy Papers & BriefsMay, 2014Global
News, views and experiences of policy makers, practitioners, academics and communities on making rangelands more secure.
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