James Otto - Böcker

Eight leading authorities from around the world have collaborated to produce this volume which provides a thorough treatment of mineral royalties. Intended as a reference for anyone interested in mineral sector taxation, it examines the many facets of royalties ranging from their justification, to the types of royalties used historically and presently. It analyzes royalty policy from the viewpoints of various stakeholders and indicates the strengths and weaknesses of different royalty types. Key practical issues such as tax administration, revenue distribution, transparency and reporting are covered. A CD-ROM, included with the book, contains an extensive appendix of actual royalty legislation from over forty nations.