International Taxation Treatments of Oil, Gas, Mining and Other Extractive Activities

Description

Introduction

This workshop starts with an overview of relevant international tax considerations and tax risks and treaties. The workshop is designed to provide participants with an in-depth analysis of international tax issues related to oil and gas and other mining activities. The workshop will further explore treaty characterisation of various types, income associated with this industry, and expatriate employees’ taxation

The event concludes with an analysis of transfer pricing issues commonly found in the oil and gas and other mining industries and provides insights into how these issues are managed.

Course Content

• International taxation of oil and gas and other mining activities
• Major concepts and trends in oil and gas taxation
• Exploration and extraction activities
• Permanent establishment concepts
• Managing global resource tax issues
• Mining and oil concessions and regulations
• Default rules and treaties
• Offshore exploration activities
• Treatment of taxation of expatriate employees and cross-border income
• Transfer pricing issues in the oil and gas industry- part 1 and part 2
• Case studies

Learning Outcomes
Upon completing this workshop, participants will have an in-depth analysis of the international tax issues related to oil and gas and other extractive activities.