Coverart for item
The Resource Characterisation and taxation of cross-border pipelines, Knut Olsen

Characterisation and taxation of cross-border pipelines, Knut Olsen

Label
Characterisation and taxation of cross-border pipelines
Title
Characterisation and taxation of cross-border pipelines
Statement of responsibility
Knut Olsen
Creator
Contributor
Subject
Language
eng
Summary
  • "A cross-border pipeline is probably one of the most complex assets to be found, as it can cross several borders and boundaries or even be laid in transit states. Such a unique and complex asset creates very intricate tax issues. This study offers an in-depth discussion of the principal questions: How is a cross-border pipeline currently characterised according to the OECD Model Tax Treaty and its Commentaries? How is income from a cross-border pipeline allocated between the states involved and does the OECD's authorised "functional separate entity approach" apply to income from pipelines? The issues relating to the characterisation and taxation of cross-border pipelines are uncertain, unresolved, inconsistent and unpredictable. No common international approaches for the characterisation and taxation of pipelines exist. Moreover, the fact that the OECD Model Tax Convention and its Commentaries sometimes suggest different definitions of an income or asset without giving clear recommendations does not make the situation any clearer. This lack of uniformity potentially creates significant risks for governments and the petroleum industry
  • 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
Member of
Cataloging source
AU@
http://bibfra.me/vocab/lite/collectionName
IBFD online books
http://library.link/vocab/creatorName
Olsen, Knut
Index
no index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
  • theses
http://library.link/vocab/relatedWorkOrContributorName
International Bureau of Fiscal Documentation
http://library.link/vocab/subjectName
  • Petroleum products pipelines
  • Petroleum pipelines
  • Natural gas pipelines
  • Foreign trade regulation
  • Double taxation
  • International business enterprises
Label
Characterisation and taxation of cross-border pipelines, Knut Olsen
Instantiates
Publication
Copyright
Note
Part of IBFD
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
unknown
Extent
1 online resource
Form of item
online
Governing access note
Restricted to users at subscribing institutions
Isbn
9789087221317
Media category
computer
Media MARC source
rdamedia
Media type code
c
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)793210401
System details
Mode of access: World Wide Web
Label
Characterisation and taxation of cross-border pipelines, Knut Olsen
Publication
Copyright
Note
Part of IBFD
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
unknown
Extent
1 online resource
Form of item
online
Governing access note
Restricted to users at subscribing institutions
Isbn
9789087221317
Media category
computer
Media MARC source
rdamedia
Media type code
c
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)793210401
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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