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This document provides practical guidance to address the taxation of Indirect Transfers of assets of extractive industries. It focuses on issues that developing country governments may wish to consider if they adopt a policy to tax such transfers.
This guidebook provides conceptual, legal and practical tools and resources to help civil society organizations guide communities through the process of documenting customary tenure at the local level.
The Lao tea sector is small in the global context but has significant potential to grow and further contribute to the local economies of tea production areas in the north and south of Lao PDR.
Protected area management is threatened by weak articulation between the goals for conservation, national development and local livelihoods. This discussion note examines the competing interests for lands inside Cambodian Protected Areas and makes suggestions for policy considerations.