LEADER 00924nam--2200337---450 001 990003503650203316 005 20220127104955.0 010 $a978-88-430-5333-9 035 $a000350365 035 $aUSA01000350365 035 $a(ALEPH)000350365USA01 035 $a000350365 100 $a20110224d2010----km-y0itay50------ba 101 0 $aita 102 $aIT 105 $aa---||||001yy 200 1 $aPalestinesi$estoria e identità di un popolo$fMarco Allegra 210 $aRoma$cCarocci$d2010 215 $a149 p.$cill.$d22 cm 225 2 $aQuality paperbacks$v305 410 0$12001$aQuality paperbacks$v305 606 0 $aPalestinesi$2BNCF 676 $a956.940049274 700 1$aALLEGRA,$bMarco$0170955 801 0$aIT$bsalbc$gISBD 912 $a990003503650203316 951 $aX.3.B. 6003$b229675 L.M.$cX.3.B.$d00165201 959 $aBK 969 $aUMA 996 $aPalestinesi$9765630 997 $aUNISA LEADER 08171oam 22014174 450 001 9910791145603321 005 20230803221910.0 010 $a1-4843-8637-X 010 $a1-4843-8608-6 010 $a1-4843-8644-2 035 $a(CKB)2550000001341517 035 $a(EBL)1760066 035 $a(SSID)ssj0001398942 035 $a(PQKBManifestationID)11891174 035 $a(PQKBTitleCode)TC0001398942 035 $a(PQKBWorkID)11450768 035 $a(PQKB)11545321 035 $a(MiAaPQ)EBC1760066 035 $a(Au-PeEL)EBL1760066 035 $a(CaPaEBR)ebr10904731 035 $a(CaONFJC)MIL634062 035 $a(OCoLC)886114896 035 $a(IMF)NRRAHEE 035 $a(IMF)NRRAHEA 035 $a(EXLCZ)992550000001341517 100 $a20020129d2014 uf 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAdministering Fiscal Regimes for Extractive Industries : $eA Handbook /$fJack Calder 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2014. 215 $a1 online resource (121 p.) 300 $aDescription based upon print version of record. 311 $a1-4755-7517-3 311 $a1-322-02811-7 320 $aIncludes bibliographical references and index. 327 $aCover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements 327 $aTransfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues 327 $aGovernment Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities 327 $aOrganization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY 327 $aClarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure 327 $aSocial Infrastructure Costs 330 3 $aThis handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies with practical guidelines to establish a robust legal framework, organization, and procedures for administering revenue from these industries. 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Sjursen 210 1$aLebanon, New Hampshire :$cForeEdge,$d2015. 210 4$d©2015 215 $a1 online resource (296 p.) 300 $aIncludes index. 311 $a1-61168-781-0 327 $aPreface: "No shit, there we were": Salman Pak backstory -- Enter the "ghost riders": 2nd Platoon, B/3-61 CAV -- Citizenship and sacrifice: reflections on military service -- Life as a countdown: drinking, training, and otherwise getting by -- Doing more with less -- "These dudes are trying to kill us" -- Indispensable friends: Mark and the interpreters -- Breaking point: fear, loss, and defeat -- Sunni versus Shia: the anatomy of sectarian civil war -- Ushering in the "surge": farewell Mada'in, hello Baghdad -- Troop shortage, troop surge: good people, bad advice -- A night to remember -- Shouting at Lindsay Graham -- Staggering to the finish line: aftermath in a shattered platoon -- Disappointing paths: Iraq, seven years on -- War in the rearview: on life after Iraq -- Coda: the power of memory. 330 $aAn American officer confronts the realities of war and politics during a year with the 61st Cavalry in Iraq 606 $aIraq War, 2003-2011$xCampaigns$zIraq$zBaghdad 606 $aIraq War, 2003-2011$vPersonal narratives, American 607 $aIraq$xPolitics and government$y21st century 615 0$aIraq War, 2003-2011$xCampaigns 615 0$aIraq War, 2003-2011 676 $a956.7044/342 700 $aSjursen$b Daniel A.$01603025 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910819803503321 996 $aGhost riders of Baghdad$93927217 997 $aUNINA