000			01996nam a2200241Ia 4500
999			_c23797 _d23797
003			OSt
005			20210812163630.0
008			160316s2006 xxu||||| |||| 00| 0 eng d
020			_a0821365029
020			_a9780821365021
040			_cnls
082			_a338.200000 _bOTT
100			_aOtto James
245			_aMining royalties : A global study of their impact on investors, government and civil society
260			_aWashington D C _bThe World Bank _c2006
300			_a296p _cxix
365			_b Rs. 1,880
504			_aEight 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.
505			_aContents: Foreword; Preface; Acknowledgements; Acronyms and Abbreviations; Chapter 1: Introduction p. 1; Chapter 2: Taxation of the mineral sector p. 7; Chapter 3: Mineral royalty instruments p. 41; Chapter 4 : Impact of royalties on a mine - quantitative analysis p. 137; Chapter 5: Implications of royalties for investors, civil society, the market, and governments p. 183; Chapter 6: Transparency, governance, and management of revenue streams p. 239; Summery and conclusions; Dedication; About the Author; Index; Appendix; Figures; Tables.
650			_a1. Mineral Industries - Finance2. Mines & Mineral Resources - Taxation3. Mining Leases
700			_aAndrews Craig _aCawood Fred
942			_2ddc _cBK