Redesigning petroleum taxation : (Record no. 126989)

000 -LEADER
fixed length control field 03991cam a2200553Ki 4500
001 - CONTROL NUMBER
control field 9781315414096
003 - CONTROL NUMBER IDENTIFIER
control field FlBoTFG
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220509192937.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m o d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr cnu---unuuu
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 181023s2019 enka ob 001 0 eng d
040 ## - CATALOGING SOURCE
Original cataloging agency OCoLC-P
Language of cataloging eng
Description conventions rda
-- pn
Transcribing agency OCoLC-P
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781315414072
-- (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1315414074
-- (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781315414096
-- (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1315414090
-- (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781315414065
-- (electronic bk. : Mobipocket)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1315414066
-- (electronic bk. : Mobipocket)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781315414089
-- (electronic bk. : PDF)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1315414082
-- (electronic bk. : PDF)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781138219960
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1138219967
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1057550108
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC-P)1057550108
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HD9560.8.G72
Item number U84 2019eb
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 051000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 000000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 001030
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 014010
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code KCN
Source bicssc
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 336.2/7866550941
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Üşenmez, Emre,
Relator term author.
245 10 - TITLE STATEMENT
Title Redesigning petroleum taxation :
Remainder of title aligning government and investors in the UK /
Statement of responsibility, etc Emre Üsenmez.
264 #1 -
-- Abingdon, Oxon ;
-- New York, NY :
-- Routledge,
-- 2019.
264 #4 -
-- ©2019
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (xviii, 178 pages)
336 ## -
-- text
-- txt
-- rdacontent
337 ## -
-- computer
-- c
-- rdamedia
338 ## -
-- online resource
-- cr
-- rdacarrier
490 1# - SERIES STATEMENT
Series statement Routledge explorations in environmental economics ;
Volume number/sequential designation 52
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction -- Government's rationale for fiscal reform -- The UKCS fiscal regime prior to the fiscal review and the case for its reform -- The post-fiscal review reforms -- The new UKCS fiscal regime : a proposal for reform -- Conclusion -- Appendix I: Historical brent spot fob prices -- Bibliography -- Index.
520 ## - SUMMARY, ETC.
Summary, etc Since its inception some 40 years ago, petroleum-specific taxation in the UK has been subject to numerous modifications. Often these modifications were brought into place not only to sufficiently incentivise the investors but also to capture a fair share for the government. However, it is evident from the frequency of changes that finding the right balance between these two aims is no easy matter. Such a balance, and the consequent fiscal stability, is necessary for the long-term relationship between the parties to endure to their mutual benefit. Still, it does not take much for one or other party to feel that they are out of balance. As a consequence, one party feels that the other party is taking an undue proportion of the value generated and that they are losing out. Yet achieving that balance and fiscal stability is possible. To understand this possibility, this book first clarifies what is meant by sufficient incentivisation and fair share before developing a new fiscal system that manages this balance and stability. Such clarification yields objective criteria against which to assess not only the existing regime, but also the newly proposed regime. This approach is further complemented by the critical analysis of the fiscal legislative framework and the evaluation of the legal positions of specific contractual elements and mechanisms found within that framework. This latter analysis is important in order to reduce the legal uncertainty such elements may create, which can otherwise lead to further reactive amendments and revisions to the fiscal regime in the future.
588 ## -
-- OCLC-licensed vendor bibliographic record.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Petroleum
General subdivision Taxation
Geographic subdivision Great Britain.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS / Public Finance
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS / General
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS / International / Accounting
Source of heading or term bisacsh
856 40 - ELECTRONIC LOCATION AND ACCESS
Materials specified Taylor & Francis
Uniform Resource Identifier https://www.taylorfrancis.com/books/9781315414096
856 42 - ELECTRONIC LOCATION AND ACCESS
Materials specified OCLC metadata license agreement
Uniform Resource Identifier http://www.oclc.org/content/dam/oclc/forms/terms/vbrl-201703.pdf

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