Navigating transfer pricing risk in the oil and gas sector: Essential elements of a policy framework for Trinidad and Tobago and Guyana

cepal.bibLevelDocumento Completoes
cepal.callNumberLC/TS.2021/10/Rev.1es
cepal.docTypeSerieses
cepal.jobNumberS2100247_enes
cepal.sdg1es
cepal.topicEngENERGYes
cepal.topicEngFISCAL AFFAIRSes
cepal.topicEngMINING RESOURCESes
cepal.topicEngPRICESes
cepal.topicEngREGULATIONes
cepal.topicSpaASUNTOS FISCALESes
cepal.topicSpaENERGÍAes
cepal.topicSpaPRECIOSes
cepal.topicSpaRECURSOS MINEROSes
cepal.topicSpaREGULACIÓNes
cepal.workareaEngECONOMIC DEVELOPMENTes
cepal.workareaSpaDESARROLLO ECONÓMICOes
dc.contributor.authorCharles, Don
dc.contributor.authorMcLean, Sheldon
dc.contributor.authorRajkumar, Antonio
dc.coverage.spatialEngGUYANAes
dc.coverage.spatialEngTRINIDAD AND TOBAGOes
dc.coverage.spatialSpaGUYANAes
dc.coverage.spatialSpaTRINIDAD Y TABAGOes
dc.date.accessioned2021-04-28T14:51:55Zes
dc.date.available2021-04-28T14:51:55Zes
dc.date.issued2021-04-28es
dc.description.abstractThis study explores the oil and gas value chain by first examining the oil and gas taxation framework and assessing the mechanics of the industry’s natural creation of opportunities for transfer pricing. The results of the analysis are then used to identify the most appropriate regime with which to address transfer pricing and provide sound policy recommendations for its implementation. Consequently, the study posits that inherent pricing risk can be mitigated by developing an appropriate fiscal and legislative framework complemented by the designation of a competent revenue authority to ensure that multinationals set fair hydrocarbon prices. Further research possibilities however remain, particularly by expanding the focus of the analysis to include Latin American economies and employing a game theory framework.es
dc.description.tableOfContentsAbstract .-- Introduction .-- I. Hydrocarbon industry in Trinidad and Tobago and Guyana .-- II. Oil and gas global value chain .-- III. Oil vs gas markets and pricing .-- IV. Taxation modalities: oil and gas industries .-- V. Transfer pricing, base erosion and profit shifting .-- VI. Estimated revenue loss for Trinidad and Tobago .-- VII. Policy recommendations.es
dc.formatTextoes
dc.format.extent70 páginas.es
dc.format.mimetypeapplication/pdfes
dc.identifier.unSymbolLC/CAR/TS.2021/3/Rev.1es
dc.identifier.unSymbolLC/TS.2021/10/Rev.1es
dc.identifier.urihttps://hdl.handle.net/11362/46813es
dc.language.isoenges
dc.physicalDescription70 p.es
dc.publisherECLACes
dc.publisher.placePort-of-Spaines
dc.relation.isPartOfSeriesStudies and Perspectives Series (The Caribbean)es
dc.relation.isPartOfSeriesNo101es
dc.rights.coarDisponiblees
dc.subject.unbisEngPETROLEUM INDUSTRYes
dc.subject.unbisEngGAS INDUSTRYes
dc.subject.unbisEngTRANSFER PRICINGes
dc.subject.unbisEngMARKETSes
dc.subject.unbisEngTAXATIONes
dc.subject.unbisEngINCOMEes
dc.subject.unbisEngRISKes
dc.subject.unbisEngFISCAL POLICYes
dc.subject.unbisEngECONOMIC DEVELOPMENTes
dc.subject.unbisSpaINDUSTRIA PETROLERAes
dc.subject.unbisSpaINDUSTRIA DEL GASes
dc.subject.unbisSpaPRECIOS DE TRANSFERENCIAes
dc.subject.unbisSpaMERCADOSes
dc.subject.unbisSpaTRIBUTACIONes
dc.subject.unbisSpaINGRESOSes
dc.subject.unbisSpaRIESGOes
dc.subject.unbisSpaPOLITICA FISCALes
dc.subject.unbisSpaDESARROLLO ECONOMICOes
dc.titleNavigating transfer pricing risk in the oil and gas sector: Essential elements of a policy framework for Trinidad and Tobago and Guyanaes
dc.type.coarlibroes
dspace.entity.typePublicationes
relation.isAuthorOfPublication90cf9db2-ebc7-44b3-9985-2af533c71b4a
relation.isAuthorOfPublication055761f3-d88f-4f0a-ae1b-6b120a27d04a
relation.isAuthorOfPublicationc8d89d65-4b2c-4b65-89fd-e2c2565d8e1e
relation.isAuthorOfPublication.latestForDiscovery90cf9db2-ebc7-44b3-9985-2af533c71b4a
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