Chapter

Contributors

Editor(s):
Michael Keen, and Victor Thuronyi
Published Date:
September 2016
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Joseph C. Bell is Of Counsel at Hogan Lovells in Washington, DC. His current practice is principally devoted to resource management and fiscal issues in developing countries in Africa, Asia and the Middle East and the negotiation and re-negotiation on behalf of governments of long-term concession and investment agreements in the agricultural and mining sectors. He is Chair of the Board of the International Senior Lawyers Project, www.islp.org, co-chair of the Advisory Board of the Natural Resource Governance Institute, http://www.resourcegovernance.org and a member of the Council on Foreign Relations.

Lee Burns is Honorary Professor, Graduate School of Government, University of Sydney. Lee specialises in international and comparative tax law. Lee has authored many papers and articles on international tax and has advised the Australian Treasury and the Board of Taxation on the reform of Australia’s controlled foreign company and foreign trust regimes. Since 1991, Lee has provided assistance on the design and drafting of tax laws under the technical assistance program of IMF to more than 30 countries. In recent years, Lee’s technical assistance work has focused particularly on the design of tax law regimes for extractive industries.

Jack Calder, now retired, had a long career in the UK Inland Revenue, in the course of which he occupied various senior positions, including latterly that of Deputy Director of the Oil Taxation Office. He then worked for a number of years as a consultant for the IMF and other organizations, advising governments in a wide range of developing countries on the administration of their natural resource revenues. He is author of Administering Fiscal Regimes for Extractive Industries: A Handbook.

Peter Cameron is Director of the Centre for Energy, Petroleum and Mineral Law and Policy at the University of Dundee and Professor of International Energy Law and Policy. He is Co-Director of the International Centre for Energy Arbitration, Professorial Fellow of the Law School at the University of Edinburgh, Fellow of the Chartered Institute of Arbitrators and member of the London Court of International Arbitration. He is the author or editor of more than a dozen book-length publications, mostly on international investment and energy. He has given oral and written testimony in a number of international arbitrations.

Jasmina B. Chauvin is a Research Fellow at the Center for International Development at Harvard University and a doctoral candidate in Strategy at Harvard Business School. Her research seeks to understand the drivers of firm location and firm productivity, with a particular focus on the role of trade and of transportation barriers. Prior to starting her doctoral studies, Jasmina was policy advisor to the government of Liberian President Ellen Johnson Sirleaf. Previously she worked in infrastructure and energy finance at Citigroup and as a freelance consultant to the World Bank, the National Resource Governance Institute and various national governments.

Philip Daniel is Honorary Professor at the Centre for Energy, Petroleum and Minerals Law and Policy, University of Dundee, and Senior Fellow, Natural Resource Governance Institute. He Chairs the Advisory Board of the Oxford Centre for the Analysis of Resource Rich Economies in the Department of Economics, University of Oxford. Philip Daniel previously worked for nine years at the Fiscal Affairs Department (FAD) of the IMF, part as Deputy Head, Tax Policy Division and part as Advisor in FAD’s Front Office. He is co-editor of The Taxation of Petroleum and Minerals: Principles, Problems and Practice.

Janine Juggins is EVP Global Tax Unilever. Before joining Unilever, she was the Global Head of Tax at Rio Tinto. Janine has more than 25 years of international tax experience gained with companies in the engineering, energy, mining and FMCG sectors working in both the U.S. and the UK. She has a special interest in tax and development issues. She graduated in French with German from Manchester University, UK, and subsequently trained as a Chartered Accountant with KPMG in London. She is also a Chartered Tax Advisor, UK, and Associate Corporate Treasurer, UK.

Michael Keen is Deputy Director of the Fiscal Affairs Department of the International Monetary Fund. Before joining the Fund, he was Professor of Economics at the University of Essex and Visiting Professor at Kyoto University. He was awarded the CESifo-IIPF Musgrave Prize in 2010, and is an Honorary President of the International Institute of Public Finance. He has led technical assistance missions to more than 30 countries and is coauthor of books on The Modern VAT, the Taxation of Petroleum and Minerals and Changing Customs.

Honoré Le Leuch has more than 40 years’ professional experience in international oil and gas activities and is an acknowledged consultant on petroleum legislation, taxation and contracts, institutional and regulatory regimes, economics and negotiation. He was formerly with IFPEN and its affiliate Beicip-Franlab. H. Le Leuch is an Honorary Lecturer at the Centre for Energy, Petroleum and Mineral Law and Policy (CEPMLP) of the University of Dundee. He is a co-author of the reference book on International Petroleum Exploration and Exploitation Agreements: Legal, Economic, and Policy Aspects.

Mario Mansour is Deputy Chief, Tax Policy Division, IMF Fiscal Affairs Department. Before joining the IMF in 2004, he managed tax policy projects in the Middle East and Eastern Caribbean islands for a consultancy (2000–03), and was a tax policy analyst for the Canadian Federal Department of Finance (1992–2000), where he started his career, specializing in business and international taxation and micro-simulation modeling. Mario has advised on tax policy issues in more than 30 countries. His recent publications cover taxation issues in the Middle East and Africa, tax coordination in West Africa and fiscal stabilization in the oil and gas sector.

Jack M. Mintz is the President’s Fellow at the University of Calgary after stepping down as the founding Director of the School of Public Policy, July 1, 2015. He is also the National Policy Advisor for EY as well as serving on several private and public boards. He has served as the Clifford Clark Visiting Economist at the Department of Finance 1996–1997, when he chaired a panel whose report became the basis for business tax reform in Canada.

Peter Mullins is a Deputy Division Chief with the Tax Policy Division of the Fiscal Affairs Department of the International Monetary Fund in Washington, DC. Peter has extensive experience in tax policy and tax law, having been involved in the area for more than 25 years. Peter has provided advice to more than 40 countries on a range of tax policy issues including corporate tax, personal tax, VAT, international tax issues, natural resources taxation and property taxes. Prior to joining the IMF in 2005, Peter was the General Manager of the Business Tax Division in the Australian Treasury. He has worked in both the private and public sectors, including many years as a senior official in the Australian Tax Office.

Stephen E. Shay is a Senior Lecturer on Law at Harvard Law School. Before joining the Harvard Law School faculty as a Professor of Practice in 2011, Mr. Shay was Deputy Assistant Secretary for International Tax Affairs in the United States Department of the Treasury. Prior to joining the Treasury in 2009, Mr. Shay was a tax partner for 22 years with Ropes & Gray, LLP. Mr. Shay has published scholarly and practice articles relating to international taxation and testified for law reform before Congressional tax-writing committees. He has had extensive practice experience in international taxation, including in transfer pricing counseling and controversies. Mr. Shay is a 1972 graduate of Wesleyan University, and he earned his J.D. and his M.B.A. from Columbia University in 1976.

Emil M. Sunley served at the IMF as an Assistant Director in the Fiscal Affairs Department, specializing in tax policy advice to transition countries, post-conflict countries and countries with petroleum extraction or mining. Prior to that, he was a tax director at Deloitte and Touche, Deputy Assistant Secretary for Tax Policy at the U.S. Treasury and a senior fellow at the Brookings Institution. He is a graduate of Amherst College and earned his Ph.D. in economics at the University of Michigan.

Artur Świstak is an economist in the Fiscal Affairs Department of the International Monetary Fund, where he works on tax policy issues. He has advised more than 15 countries on their tax reforms, including on natural resources taxation. Prior to joining the IMF in 2011, he worked for the Polish Ministry of Finance as a chief of tax policy analysis division. Mr. Świstak holds M.A. and M.P.S. degrees. Currently he is pursuing his Ph.D. in economics.

Victor Thuronyi is a graduate of Cambridge University and Harvard Law School. He has practiced tax law, served in the U.S. Treasury Department and taught tax law before joining the International Monetary Fund in 1991. He has worked on tax reform in numerous countries. He is the author of Comparative Tax Law (2003) and other writings on tax law and policy. He retired in 2014 as lead counsel (taxation), IMF.

Chandara Veung was formerly a research assistant in the Tax Policy Division of the Fiscal Affairs Department. He managed databases of fiscal regimes for extractive industries, regularly analyzed them using the FARI modeling framework as part of the IMF’s missions and conducted modeling trainings. He is currently pursuing an MBA at Harvard Business School.

Alistair Watson was formerly a technical assistance advisor in the Tax Policy Division of the Fiscal Affairs Department and is now a freelance consultant. He specializes in extractive industry fiscal regime design and analysis and helped develop the modeling framework FAD uses in this work. After FAD, Alistair worked as a commercial director with Baker Hughes, a major oil field services company, and since returning to freelance he works with the IMF, World Bank and a number of consulting firms.

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