Deep seabed mining may diminish American dependence on foreign sources of minerals. It is thus in the interest of the United States (and other mineral importing countries) to encourage this highly risky industry and to provide for favorable legal conditions in general and for favorable tax conditions in particular. This thesis examines whether United States law on the taxation of natural resources applies to deep seabed mining.
Leysen, Jozef, "Taxation of Natural Resources: Are Provisions Applying to the Domestic Natural Resources Industry Also Applicable to Deep Seabed Mining?" (1986). LLM Theses and Essays. Paper 108.