1. Introduction and overview / Philip Daniel. [et al.] -- 2. International corporate taxation and the extractive industries : principles, practice, problems / Michael Keen and Peter Mullins -- 3. An overview of tranfer pricing in extractive industries / Stephen E. Shay -- 4. Transfer pricing :...

In common with several other low-income African economies, in recent years Mozambique has seen a significant expansion of interest and investment in its long-established extractives industries. Huge new gas finds in particular have led to expectations that these industries will contribute very...