Relevant bibliographies by topics / Natural gas – taxation – law and legislation

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  2. Dissertations / Theses
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Academic literature on the topic 'Natural gas – taxation – law and legislation'

Author: Grafiati
Published: 27 July 2024
Last updated: 31 July 2025

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Journal articles on the topic "Natural gas – taxation – law and legislation"

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Panfilov, Gleb, and Yui Gao. "Reform of the system of oil and gas natural resource payments for the purposed of attracting investments: the experience of the People’s Republic of China." Право и политика, no. 3 (March 2020): 8–18. http://dx.doi.org/10.7256/2454-0706.2020.3.32351.

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The subject of this research consists in the analysis of the experience of the People’s Republic of China (PRC) on reform of the system of taxation of oil and natural gas extraction, which can present significant interest for Russian executive branch and researchers in the conditions of reform of Russian natural resource legislation, as well as introduction of the excess profit tax (Article 25.4 of the Taxation Code of the Russian Federation). Moreover, this is the first Russian-language writer article on exploring the content of the new PRC law “On Resource Tax”,
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Sharf, Irina V. "Resource sufficiency of large capacity LNG projects in Russia." Bulletin of the Tomsk Polytechnic University Geo Assets Engineering 334, no. 11 (2023): 25–33. http://dx.doi.org/10.18799/24131830/2023/11/4469.

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Relevance. Qualitative and quantitative transformations taken place under the impact of a number of interconnected facts, destabilizing for the world economy. Contemporary conditions direct gas producing countries, including Russia, towards enhancing the competitive advantages to maintain their positions in the world gas market, first of all, towards increasing the share of liquefied natural gas in the market. It is impossible without sufficient resource base to expand production of operating large capacity LNG projects. Aim. To analyze the effect of management-economic mechanisms on the expan
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Murray, J. H. "TAXATION OF FINANCIAL ARRANGEMENTS —FURTHER DEVELOPMENTS." APPEA Journal 47, no. 1 (2007): 443. http://dx.doi.org/10.1071/aj06035.

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On 3 January 2007 the Minister for Revenue and Assistant Treasurer Peter Dutton released revised exposure draft legislation and explanatory material in relation to the taxation of financial arrangements that would ‘reduce uncertainties and distortions’. Further Mr Dutton said that:‘The reforms will lead to lower costs for financial activities conducted by business and result in improved competitiveness and great efficiency in the general operation of Australia’s financial markets.’This release followed a previous exposure draft released for consultation purposes during December 2005. Many chan
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Mushfik, Damirchyiev, and Dmytro Kobylnik. "Principles of taxation and their economic and legal nature." Law and innovative society, no. 1 (18) (June 30, 2022): 57–65. http://dx.doi.org/10.37772/2309-9275-2022-1(18)-5.

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An analysis of principles of tax relations enshrined in the current Tax Code of Ukraine is performed, highlights of their correlation with the basic economic principles of tax relations are given. It is established that legal regulation of tax relations is an important and responsible task to connect objective economic processes and the public interest, equalize the resulting disparities between individual sectors of the economy or territories of the state, achieve a fair distribution of social wealth. The interdependent influence of economics and tax law regulation as an indication of general
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Brinchuk, M. M. "NATURAL RENT AND OWNERSHIP OF EXTRACTED NATURAL RESOURCES (OIL, GAS, WOOD...)." Bulletin of Udmurt University. Series Economics and Law 32, no. 3 (2022): 494–501. http://dx.doi.org/10.35634/2412-9593-2022-32-3-494-501.

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In the systemic, even civilizational aspect of the legal regulation of environmental relations with respect to extracted natural resources withdrawn from nature, the article in this part examines the prospects for the development of the doctrine of environmental and natural resource legislation and law, the formation and implementation of this legislation and law itself; improvement of the theory of ownership of natural resources, including ensuring the function of natural justice of property rights in this area. The study is based on the methodological basis that land and other natural resour
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Kraal, Diane. "Review of Australia's Petroleum Resource Rent Tax: Implications from a Case Study of the Gorgon Gas Project." Federal Law Review 45, no. 2 (2017): 315–49. http://dx.doi.org/10.1177/0067205x1704500207.

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Australia has welcomed new business investment of $200 billion for integrated gas projects. However lower than expected tax receipts have tempered the early optimism of project benefits. In particular, petroleum resource rent tax (PRRT) revenues since the 2002–03 financial year have fallen. These reduced revenues have raised concerns about the effectiveness of petroleum taxation in Australia and pressured the Australian Government to call for a review of the PRRT in late 2016. Examined are the modifications necessary to the petroleum fiscal regime to address one of the PRRT Review's aims of pr
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Koshman, Sergey S. "Natural Gas Exports Legal Regulation under the Foreign Legislation." Energy Law Forum, no. 3 (2023): 19–26. http://dx.doi.org/10.61525/s231243500027971-6.

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The study of legal regulation of natural gas export relations in foreign countries and the factors influencing the formation of a particular system of legal regulation of such relations, identification of common approaches and differences in different legal systems constitute an urgent task of energy law. In order to study the different approaches to the regulation of natural gas export, this article examines the legal regulation systems that have been developed in the leading countries exporting this energy resource, such as Norway and the USA, as well as in the countries where the technologi
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Murray, J. H., and E. A. Burns. "GREENHOUSE GAS ISSUES—ONE FOR THE AUSTRALIAN TAXATION OFFICE?" APPEA Journal 45, no. 1 (2005): 623. http://dx.doi.org/10.1071/aj04046.

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In the 21st century we are constantly bombarded with issues on the need to do more to protect the environment and deal with greenhouse gas issues. The petroleum industry world-wide has come under fire for the emissions produced as a by-product of the petroleum refining industry and all primary producers and refiners must develop strategies to reduce atmospheric carbon dioxide emissions. While it is probably fair to say Australia’s appetite for production and consumption of natural gas or LNG is much more environmentally friendly than the days of fossil fuel sources such as coal, there is still
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Bilotsky, S. "LEGAL REGULATION OF EU COOPERATION WITH NORWAY IN THE FIELD OF NATURAL GAS SUPPLY." Actual Problems of International Relations, no. 138 (2019): 124–34. http://dx.doi.org/10.17721/apmv.2018.138.0.124-134.

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The article examines the international legal aspect of the EU's cooperation with Norway regarding the supply of natural gas. It was investigated that this cooperation is regulated by legal acts related to different legal order. These are: 1. Bilateral and multilateral international treaties concluded by the EU and the member states with Norway; 2. Agreements concluded by the EU with Norway; 3. Acts of EU law and joint bodies with the participation of the EU and Norway; 4. Norwegian legislation and EU member states; 5. Private gas contracts concluded between the legal entities of Norway and the
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Pererva, Petro, Olha Leha, and Oleksandr Bezkrovnyi. "SYNERGY OF ENVIRONMENTAL ACCOUNTING AND TAXATION IN THE CONTEXT OF ACHIEVING SUSTAINABLE DEVELOPMENT GOALS." Economic scope, no. 197 (February 11, 2025): 107–15. https://doi.org/10.30838/ep.197.107-115.

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The article highlights the theoretical and practical aspects of integration of environmental accounting and environmental taxation as important tools for managing environmental activities of enterprises. In today's environment, when sustainable development issues are gaining global importance, special attention is paid to the role of these mechanisms in achieving environmental responsibility, economic stability and social well-being. Environmental accounting is considered as a system that allows enterprises to identify and account for the costs of environmental measures, record the consumption
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Dissertations / Theses on the topic "Natural gas – taxation – law and legislation"

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Black, Alexander Joseph. "Canadian natural gas deregulation." Thesis, University of British Columbia, 1988. http://hdl.handle.net/2429/27762.

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Canadian natural gas deregulation has terminated government price setting in favour of prices determined by market forces. However, the transportation of the commodity remains regulated due to the monopolistic nature of the distribution system and the Canadian economies of scale which preclude business rivalry. This paper attempts to discern whether the transition to a new regime is following the legal principles underlying public utility regulation. Promotion of the public interest is therefore a pervasive theme of this paper. While regulatory law allows certain forms of discrimination in th
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Vega, Rengifo Beatriz de la. "Taxation on mining and hydrocarbon investments." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116765.

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This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hydrocarbons Organic Law).<br>Este artículo comenta los aspectos más relevantes del tratamiento tributario de las inversiones de la industria minera y de hidrocarburos, resaltando los puntos principales de la legislación tributaria general (Ley del Impuesto a la Renta) y sectorial (Ley General de Mine
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Bojang, Buba. "The status and expanding role of joint development of common or transboundary oil and gas resources in international law." Thesis, University of Aberdeen, 2017. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=236935.

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The growth and expansion of Joint Development Agreements, which promote the joint development of common or transboundary petroleum deposits between countries with opposite or adjacent coastlines are an indication that the status of the obligation to jointly develop common or transboundary oil and gas resources as a rule of customary international law may no longer be doubtful. This research examines the origin and evolution of Joint Development (JD) to determine its status in international law, including the law of the sea. It also explores the concept of shared natural resources in internatio
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Yiallourides, Constantinos. "Joint development of oil and gas resources : the way forward in disputed waters." Thesis, University of Aberdeen, 2017. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=231747.

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The settlement of the maritime boundary disputes between China and Japan in the East China Sea, and between Greece and Turkey in the Aegean Sea, is politically deadlocked. While diplomatic settlement efforts have been ongoing for the past several decades, neither side in each case appears prepared to back down from its respective maritime claims. Bilateral consultations and negotiations have been unable to prevent occasional flare-ups and, as tensions remain significantly high, it may not be long before one of the not infrequent confrontations spirals out of control. The existing status quo in
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Gordon, Greg. "The legal management of risk in oil and gas operations upon the United Kingdom continental shelf." Thesis, University of Aberdeen, 2017. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=231443.

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This thesis is concerned with the legal management of risk in oil and gas operations upon the United Kingdom Continental Shelf. The work focusses in particular upon geological risk, political risk and the regulatory and commercial risks pertaining to major accidents. Geological risk relates to the fact that generally, oil and gas is concealed within geological formations in the deep underground. Exploration activity is, as a result, both difficult and expensive. The thesis considers the extent to which the UK's chosen licensing system has struck an appropriate balance on who should bear the ri
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Zeller-Powell, Christine Elizabeth. "Defining Biomass as a Source of Renewable Energy: The Life-Cycle Carbon Emissions of Biomass Energy and a Survey and Analysis of Biomass Definitions in States' Renewable Portfolio Standards, Federal Law, and Proposed Legislation." Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11483.

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xii, 97 p.<br>Electricity generated from woody biomass material is generally considered renewable energy and has been considered carbon neutral. However, recent criticism from scientists argues that the greenhouse gas (GHG) emission profile of bioenergy is nuanced and the carbon neutral label is inappropriate. An initial carbon debt is created when a forest is harvested and combusted for bioenergy. Because forests re-grow over a period of years, life cycle analyses show that bioenergy generated from whole trees from forests may not reduce GHG emissions in the short term, as required to combat
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Mailula, Douglas Tlogane. "Protection of petroleum resources in Africa : a comparative analysis of oil and gas laws of selected African States." Thesis, 2013. http://hdl.handle.net/10500/13610.

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The resource curse is a defining feature of the African content. Despite vast resource wealth, Africa remains the poorest and most underdeveloped continent in the world. The aim of this study is to conduct a comparative analysis of the primary laws regulating of oil and gas exploration and product activities in Angola, Nigeria and South Africa in order to determine their effectiveness in protecting the continent's depleting petroleum resources. Different regulatory models apply to Angola, following the Norwegian carried-interest model, Nigeria, where a British discretionary model has been reta
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"The Role of Taxation in Nigeria's Oil and Gas Sector Reforms - Learning from the Canadian Experience." Thesis, 2015. http://hdl.handle.net/10388/ETD-2015-11-2282.

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Several stakeholders in Nigeria’s oil and gas industry have emphasized the need for petroleum sector reforms in Nigeria. Canada is reputed to have one of the best oil and gas tax regimes in the world. This thesis argues that certain tax measures in Canada’s oil and gas industry have considerable potential for addressing certain industry inefficiencies in Nigeria’s petroleum sector. In developing this argument, this thesis gives an overview of oil and gas taxation in both jurisdictions and examines the possibility of transferring laws between Nigeria and Canada by exploring legal and tax compar
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Potvin, Marie-Louise. "Oil and gas development in the British Columbia offshore: does Canada's integrated coastal and oceans management strategy provide a framework for resolving contentious ocean use issues?" Thesis, 2005. http://hdl.handle.net/1828/1940.

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This thesis explores the legal and political contexts in which offshore oil and gas (OOG) decisions in British Columbia's Queen Charlotte Basin (Basin) are being made and situates these decisions within Canada's integrated coastal and oceans management (ICOM) strategy. The geography, ecology and current ocean uses of the Basin are reviewed and environmental impacts of OOG considered. The federal-provincial jurisdictional and ownership complexities and issues of aboriginal rights and title are then reviewed. Canada's efforts to implement ICOM through the Oceans Act and subsequent policies are a
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Fard, Kardel Mahmoud. "Potential role of new concession contracts in promoting the development of Iran's upstream oil and gas industry." Thesis, 2017. http://hdl.handle.net/1959.7/uws:48770.

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The types and forms of oil and gas contracts play an important role in the negotiation of financing, operations, and risk and profit sharing in the development of the upstream oil and gas industry in Iran. Different forms of contracts co-exist in this globalised industry dominated by multinational oil and gas corporations. Increasingly, developed and developing countries have found it necessary to reconsider the forms of contract they enter into in consideration of whether they have served the nation’s interests in oil and gas development in the past, or are likely to in the future. Iran has
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Books on the topic "Natural gas – taxation – law and legislation"

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Hemingway, Richard W. Hemingway oil and gas law and taxation. 4th ed. Thomson/West, 2004.

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Polevoi, Robert. Federal taxation of oil and gas transactions. M. Bender, 1988.

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Katchen, Joseph B. Taxation of Canadian oil and gas income. R. DeBoo, 1986.

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Westin, Richard A. Taxation of natural resources: Oil, gas, minerals, and timber. Practising Law Institute, 1987.

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Westin, Richard A. Taxation of natural resources: Oil, gas, minerals, and timber. Practising Law Institute, 1987.

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Krukowski, John V. Canadian taxation of oil and gas income. 2nd ed. CCH Canadian, 1987.

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Bruen, Alexander Jay. Federal income taxation of oil and gas investments. 2nd ed. Warren, Gorham & Lamont, 1989.

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Perry, Gregory E. Texas State taxation of the oil and gas industry. G.E. Perry, 1997.

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Baer, Noah S. Oil and gas transactions. Tax Management, 2002.

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Chan, John. Ernst & Young's guide to the taxation of oil and gas operations. 2nd ed. Edited by Canadian Institute of Chartered Accountants and Ernst & Young. Canadian Institute of Chartered Accountants, 2010.

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Book chapters on the topic "Natural gas – taxation – law and legislation"

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Butler, William E. "Natural Resources And The Environment." In Russian Law. Oxford University PressOxford, 2009. http://dx.doi.org/10.1093/oso/9780199562220.003.0015.

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Abstract Russian law, following the Soviet legal tradition, does not recognize natural resource law as a distinct branch of law or legal science. Land, water, forestry, the subsoil, the atmosphere, flora and fauna, atomic energy, continental shelf, exclusive economic zone, fisheries, and others are the subject of individual federal laws, and so-called ‘ecological law’ has achieved recognition as a branch of legal science and a distinct subject of legal and general education. With the transition to a market economy, environmental legislation has received less attention than during the 1970s and
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Godden, Lee. "Towards Net Zero." In Net Zero and Natural Resources Law. Oxford University PressOxford, 2024. http://dx.doi.org/10.1093/9780198925033.003.0021.

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Abstract This chapter investigates the potential for climate legislation and a nexus of regulation and normative practices to drive decarbonization across the many sectors that are needed to progressively meet Australia’s net zero emission targets. Australia has recently elected a national government which has committed to stronger targets for reaching net zero by 2050. That government faces specific challenges in meeting that commitment following the dismantling of much of Australia’s statutory regime for decarbonization in 2014. At a subnational government level there has been significant ac
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"New Mining Legislation of the Netherlands and the Underground Storage of Natural Gas." In Reflections on Principles and Practice of International Law. Brill | Nijhoff, 2000. http://dx.doi.org/10.1163/9789004478596_010.

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Shulga, Ievgenii, Nataliia Shynkaruk, Stanislav Shytyi, and Ievgen Antypov. "The Role of Energy Directives in Ensuring EU Energy Security and the Problems of Implementation in Ukrainian Legislation." In Advances in Environmental Law. The Grassroots Institute, 2024. http://dx.doi.org/10.33002/enrlaw-333/c14.

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This chapter aims to analyze the role of energy directives in ensuring energy security of the European Union, and to assess the current state of their implementation in the legislation of Ukraine in accordance with the Treaty establishing the Energy Community and the Association Agreement with the EU. The development of legal security of energy sphere in the EU from the Treaty of Paris on the European Coal and Steel Community to the fourth energy package, which allowed to provide the development of competition among producers and suppliers of energy resources, to provide equal access to the en
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Rodi, Michael. "Energy." In The Yearbook of European Environmental Law. Oxford University PressOxford, 2006. http://dx.doi.org/10.1093/oso/9780199289271.003.0008.

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Abstract In the dynamic field of energy and the environment, 2004 will most likely be remembered as the year when an enduring stalemate in international climate policy was ended by the Russian ratification of the Kyoto Protocol, finally permitting its long-overdue entry into force. For the European Community (EC), however, the same year marked a shift from the preceding year, which had seen the adoption of momentous legislation with new directives on emissions trading, energy taxation, and renewable vehicle fuel, away from the creation of new rules to better implementation of existing law thro
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Raducki, Arkadiusz. "Efektywność działania Krajowej Administracji Skarbowej." In Podatki w ujęciu retrospektywnym i perspektywicznym. Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, 2022. http://dx.doi.org/10.18559/978-83-8211-116-3/6.

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Effectiveness of the national tax administration. Purpose: The solution to the low efficiency of the tax administration in Poland in the last decade was to consolidate the entire tax apparatus in 2017. The main objective of the study is to determine the impact of fiscal administration consolidation on the effectiveness of its operations. The conducted analysis will allow to assess whether the tax administration reform of 2017 resulted in an increase in the effectiveness of its operation in 2017–2020 compared to previous years. Design/methodology/approach: The data used here was based on materi
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Dale, Peter, and John McLaughlin. "New Directions in Land Administration." In Land Administration. Oxford University Press, 2000. http://dx.doi.org/10.1093/oso/9780198233909.003.0017.

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The role of property in fostering good governance, robust economies, and strong civil societies has received fresh attention in the wake of the dramatic global changes that have occurred during the past decade. Innovative and cost effective ways to formalize property rights have emerged, linking these with new strategies and tools for building and maintaining the infrastructure necessary for sustaining a property regime. Land administration functions have been re-engineered and there have been legal reforms that have focused on modernizing, standardizing, and simplifying legislation relating t
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Conference papers on the topic "Natural gas – taxation – law and legislation"

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Wike, Andrew, Randall A. Hall, Rex Miller, and Rebecca L. Hays. "The Use of Simulators to Comply With Legislated Pipeline Controller Proficiency Testing." In 2002 4th International Pipeline Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/ipc2002-27104.

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In the United States, recent legislation has dictated that by October 2002, all personnel that perform tasks that can affect the safety and integrity of pipeline operations (“covered tasks”) must have demonstrated that they are “qualified” to perform those tasks. Around the world, governments are considering passing equivalent legislation to require control room staff (and other operations personnel) to demonstrate their proficiency. The U.S. Department of Transportation has instituted the “Operator Qualification” rule in 49CFR Part 192 Subpart N (natural gas), and Part 195 Subpart G (hazardou
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Liu, Jiu. "Information Disclosure and Public Involvement in the Siting, Construction and Operation of Civil Nuclear-Facilities in China: Legal Challenges and Ways Forward." In 2022 29th International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/icone29-90327.

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Abstract Background: In March 2011, Japan was struck by a massive earthquake which initiated a tsunami that led to a severe nuclear damage accident at the Fukushima Daiichi Nuclear Power Plant of the Tokyo Electric Power Company. Now, more than ten years had passed. Even though, it is widely admitted that civil nuclear industry is of great importance in reducing greenhouse gas emission, improving natural environmental quality and safeguarding national energy security. Thus, China has been developing civil nuclear industry all these years in spite of the nuclear damage accident in Fukushima, Ja
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