The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book of

This book is about the challenges and opportunities facing developing countries in using their extractive industries to achieve inclusive and sustainable develo

Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries wh

Mexico has large extractive industries and it traditionally has raised sizable fiscal revenues from the oil and gas sector. A confluence of factors—elevated c

The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corpor