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Mining royalties : a global study of their impact on investors, government, and civil society /

Mineral sector regulatory and fiscal systems have been undergoing major reforms across the globe. This book focuses on information and analysis relating to mineral royalties. It provides a general discussion of the concepts behind mining taxation, a guide to royalties, examples of royalty calculatio...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Otto, James
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, DC : World Bank, ©2006.
Colección:Directions in development (Washington, D.C.)
World Bank e-Library.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a Mining royalties :  |b a global study of their impact on investors, government, and civil society /  |c James Otto [and others]. 
260 |a Washington, DC :  |b World Bank,  |c ©2006. 
300 |a 1 online resource (xx, 296 pages) :  |b illustrations 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a Directions in development : energy and mining 
504 |a Includes bibliographical references and index. 
588 0 |a Print version record. 
520 |a Mineral sector regulatory and fiscal systems have been undergoing major reforms across the globe. This book focuses on information and analysis relating to mineral royalties. It provides a general discussion of the concepts behind mining taxation, a guide to royalties, examples of royalty calculations and the ways in which these interact with other forms of taxation, as well as financial effects on investments under varying conditions. Primary information includes royalty legislation from over forty nations. The book discusses implications for investors and governments of various tax regimes and provides specific country case examples. A chapter is included on transparency, governance, and management of revenue streams. The appendices, in the second volume, contain brief summaries and selected statutes relating to royalties in a broad cross-section of nations around the world; sample spreadsheets of the results of mine models that were analyzed; and examples of administrative and distributional approaches to collecting royalties. 
505 0 |a 1. Introduction -- 2. Taxation of the mineral sector -- 3. Mineral royalty instruments -- 4. Impact of royalties on a mine -- quantitative analysis -- 5. Implications of royalties for investors, civil society, the market, and governments -- 6. Transparency, governance, and management of revenue streams. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Mineral industries  |x Finance. 
650 0 |a Mines and mineral resources  |x Taxation. 
650 0 |a Mining leases. 
650 6 |a Mines  |x Industrie  |x Finances. 
650 6 |a Mines  |x Impôts. 
650 6 |a Concessions minières. 
650 7 |a Mineral industries  |x Finance  |2 fast 
650 7 |a Mines and mineral resources  |x Taxation  |2 fast 
650 7 |a Mining leases  |2 fast 
700 1 |a Otto, James. 
758 |i has work:  |a Mining royalties (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCFKKPD3r73RpBD6YMYtvVC  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print Version:  |z 9780821365021 
830 0 |a Directions in development (Washington, D.C.) 
830 0 |a World Bank e-Library. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=459634  |z Texto completo 
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994 |a 92  |b IZTAP