Relevant bibliographies by topics / Petroleum – taxation – law and legislation

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Petroleum – taxation – law and legislation'

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

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Journal articles on the topic "Petroleum – taxation – law and legislation"

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Thomas, Colin G., and Catherine A. Hayne. "THE IMPACT OF TAXATION LEGISLATION DEVELOPMENTS ON NON- RESIDENTS INVESTING IN AUSTRALIAN PETROLEUM PROJECTS." APPEA Journal 29, no. 1 (1989): 63. http://dx.doi.org/10.1071/aj88010.

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Australian legislation has recently undergone further developments which affect non- residents investing in Australian petroleum projects. The comments in this paper reflect our understanding of the law at November 1988.These legislative developments have occurred in foreign investment rules and primary tax areas such as the thin capitalisation and debt creation rules for nonresident investors, Australian capital gains tax including the new involuntary roll- over provisions, the Australian dividend imputation system, and secondary taxes such as state royalties and excises and petroleum resourc
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Williamson, Max. "TIMOR GAP ZONE OF CO-OPERATION TREATY: TAXATION ISSUES ARISING FROM THE CONDUCT OF PETROLEUM OPERATIONS IN AREA A." APPEA Journal 30, no. 1 (1990): 390. http://dx.doi.org/10.1071/aj89027.

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It is commendable that our governments have reached agreement on the delicate and difficult issues which are the subject of the Treaty and have provided a leading example of international co-operation. Nonetheless, whilst oil industry participants may be pleased at this major development and encouragement to future exploration for oil reserves, many practical issues still need resolution during the legislative stage of 'bedding down' the Treaty initiatives.Other authors have reviewed the legal and operating regimes of the Timor Gap Zone of Co-operation Treaty.This paper is therefore only conce
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Gorbunova, Elena N. "Basic directions of tax politics of Russian Federation are in petroleum industry of economy." Yugra State University Bulletin 12, no. 1 (2016): 225–30. http://dx.doi.org/10.17816/byusu2016121225-230.

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Actuality of the article is conditioned by importance of role of petroleum sector in the economy of Russia, his considerable influence on socio-economic development of country. Taxation of booty of oil in our country was and remains the article of the special discussion. A legislation in this part changes practically annually. In this connection, in the article basic directions of tax politics of Russia are generalized for perfections of current legislation in area of taxation of petroleum sector of economy of Russia.
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Leeson. "A Georgist Perspective of Petroleum Taxation." Indiana Journal of Global Legal Studies 26, no. 2 (2019): 695. http://dx.doi.org/10.2979/indjglolegstu.26.2.0695.

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Layer, B. "COMMONWEALTH PERSPECTIVE ON PETROLEUM TAXATION." APPEA Journal 39, no. 2 (1999): 126. http://dx.doi.org/10.1071/aj98067.

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In 1997 the petroleum industry sought modifications to the petroleum resource rent tax (PRRT) regime which applies to all Commonwealth offshore areas except the North West Shelf Project area. Industry argued that the PRRT impeded deepwater exploration and development activity and the exploitation of large stranded gas deposits suitable for conversion to liquids such as LNG. Industry suggested that a more appropriate risk/reward balance in the tax structure could be achieved by providing a volume based PRRT exemption for projects located in water depth greater than 400 m and by increasing the u
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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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Lewis, David. "Taxation aspects of climate change management measures." APPEA Journal 50, no. 1 (2010): 253. http://dx.doi.org/10.1071/aj09015.

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Climate change is undoubtedly one of the greatest economic, social, and environmental challenges now facing the world. The present Australian Government is committed to acting on climate change and Australia’s progress towards its emissions reduction targets is being closely watched internationally. To contribute effectively to global climate change action, Australia must demonstrate its ability to implement robust and sustainable domestic emissions management legislation. The Carbon Pollution Reduction Scheme (CPRS), modelled after the cap-and-trade system, continues to be debated by our poli
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Costa, David, and Lilla Stack. "The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act." Journal of Economic and Financial Sciences 7, no. 2 (2014): 271–82. http://dx.doi.org/10.4102/jef.v7i2.140.

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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be take
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Lydiatt, Kathryn, and Gordon H. Barrows. "Worldwide Concession Contracts and Petroleum Legislation." Arab Law Quarterly 2, no. 4 (1987): 424. http://dx.doi.org/10.2307/3381613.

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Dmytrenko, S. "Administrative and legal provision of implementing the law enforcement function in the taxation sector: experience of the European Union and perspectives for its adaptation in Ukraine." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 2(46) (December 14, 2020): 52–56. http://dx.doi.org/10.20535/2308-5053.2020.2(46).226712.

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The author of the article has established that the law enforcement function, like all other functions, has its own mechanism of the implementation, which is based on a set of legal, organizational, economic and material elements. The system of such elements must meet the tasks that are set for the country at the present stage of state formation. It has been substantiated that administrative and legal provision of implementing the law enforcement function of the state in the taxation sector is a specific type of legal influence of administrative and legal forms and means, which together constit
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Dissertations / Theses on the topic "Petroleum – taxation – law and legislation"

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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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Rumble, Tony Law Faculty of Law UNSW. "Synthetic equity and franked debt: capital markets savings cures." Awarded by:University of New South Wales. School of Law, 1998. http://handle.unsw.edu.au/1959.4/17591.

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Micro-economic reform is a primary objective of modern Australian socio-economic policy. The key outcome targetted by this reform is increased efficiency, measured by a range of factors, including cost reduction, increased savings, and a more facilitative environment for business activity. These benefits are sought by the proponents of reform as part of a push to increase national prosperity, but concerns that social equity is undermined by it are expressed by opponents of that reform. The debate between efficiency and equity is raging in current Australian tax policy, a key site for micro-eco
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Kadikov, Artem. "International taxation of cross-border digital commerce." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:ea6c6f2e-c65f-4fa5-945a-22eb71e12667.

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This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, onlin
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Mkhize, Vukani. "A critical analysis of the tax implications for small and micro businesses." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1338.

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The South African economy has seen an increase in small businesses since 1994. This increase has been caused by an increase in unemployment rate and government interventions to promote small businesses. The government has through the National Treasury introduced various tax legislations to simplify and facilitate the tax processes that small businesses have to comply with. The discussion contained in this treatise seeks to critically analyse the tax implications for small and micro businesses. One of the small business tax legislations, Small Business Corporations, is discussed in chapter 2. T
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Jovanovich, Juan Martʹin. "Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?" Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31165.

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There is an overlap between the transfer pricing concepts that apply under tax and under customs regimes. This thesis aims to demonstrate (i) that customs and tax laws often share common principles in respect of related-party transactions; (ii) that transfer pricing as agreed to under one discipline should be recognized under the other; (iii) that the OECD Transfer Pricing Guidelines constitute a body of rules that is appropriate to supplement the related party provisions of the GATT/WTO Valuation Code ("GVC"); and (iv) that such guidelines are generally in accordance with the provisions of th
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Nakayama, Kiyoshi. "Transfer pricing taxation : Canadian perspective and Japanese perspective." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26143.

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For the last decades, transfer pricing has been one of the most important issues for both tax authorities and multinational corporations. On the one hand, tax authorities, despite their counter-measures, have not been able to cope with international tax avoidance or evasion using transfer pricing by multinational corporations owing to the deficiency of tax systems and the inability of tax administrations and this has resulted in a huge revenue loss to the coffers of their countries. On the other hand, while multinational corporations have been using transfer pricing as vehicles to maximize t
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Nimpongsak, Rachadapon. "Thai petroleum concession contract proposal for revision /." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources. Restricted: no access until March 27, 2014, 2009. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=25981.

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Kruger, Leander. "Comparison of taxation reforms regarding retirement funding between South Africa and the United Kingdom." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18200.

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The purpose of this study was to review the provision of public and private retirement funding in both South Africa and the United Kingdom and the role of taxation in encouraging greater private provision for retirement. The study described the basis of taxation and determination of ‘taxable income’ in each jurisdiction, before addressing the relationship between taxation and retirement funding in each jurisdiction respectively. Both jurisdictions have introduced significant reforms of their systems of retirement funding and these reforms were accordingly addressed in the present research. The
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Rahman, Kazi Muinur. "A proposal for the taxation of electronic commerce /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=82668.

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The current international tax regime was conceived at the beginning of the 20th Century and the rules have remained relatively unchanged since then. The operational rules of the international tax regime were designed for an economic era in which major international commercial enterprises were confined within a physical paradigm, and they had succeeded in achieving an acceptable and practical allocation of tax revenue that was being generated from international commerce. As commerce sunders itself from its physical boundaries, the traditional international tax rules that are confined wit
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HERNÁNDEZ, GUERRERO Vanesa. "Tax incentives under the initiatives against harmful tax competition, the EC treaty provisions on state aid and the WTO Agreement on subsidies." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/25400.

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Defence date: 17 December 2007<br>Examining Board: Prof. Ernst-Ulrich Petersmann (EUI Supervisor) ; Prof. Adolfo J. Martín Jiménez (Universidad de Cádiz, External Supervisor) ; Prof. Pierre-Marie Dupuy, EUI ; Mr. Richard Lyal, EC Commission<br>PDF of thesis uploaded from the Library digital archive of EUI PhD theses
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Books on the topic "Petroleum – taxation – law and legislation"

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Nakhle, Carole. Petroleum taxation: Sharing the oil wealth : a study of petroleum taxation yesterday, today and tomorrow. Routledge, 2008.

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Nakhle, Carole. Petroleum taxation: Sharing the oil wealth : a study of petroleum taxation yesterday, today and tomorrow. Routledge, 2008.

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

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Okpe, Ikechukwu I. Petroleum profits tax in Nigeria. Joebest Books, 2003.

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O'Dell, Sean. Petroleum fiscal systems in Canada. 3rd ed. Fiscal Analysis Division, Energy, Mines and Resources Canada, 1988.

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Rog, Yaniv. Misui riṿḥe nefṭ ṿe-gaz: Petroleum profits taxation. Hotsaʼat Ronen, 2014.

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Ariwodọla, J. A. Companies taxation in Nigeria: Including petroleum profits tax. JAA Nigeria Limited, 1988.

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Kırman, Ahmet. Mali yükümlülükler bakımından verginin kanuniliği ilkesinin anlamı ve petrol arama ve petrolle ilgili faaliyetleri düzenleme fonu ile sigorta denetleme aidatı uygulaması. Türkiye Bankalar Birliği, 2002.

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Malaysia. Petroleum legislation in Malaysia: As at 10th March 2003. International Law Book Services, 2003.

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Malaysia. Petroleum legislation in Malaysia: As at 10th May 2011. International Law Book Services, 2011.

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Book chapters on the topic "Petroleum – taxation – law and legislation"

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Shome, Parthasarathi. "Tax Legislation." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_13.

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Schön, Wolfgang. "Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudence." In State Aid Law and Business Taxation. Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_1.

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Washizu, Ayu, and Satoshi Nakano. "An Assessment of Carbon Taxation by Input–Output Analysis: Upstream or Downstream?" In Economics, Law, and Institutions in Asia Pacific. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_9.

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Abstract To analyze the ripple effects of CO2 emissions from the introduction of renewable energy power plants, this study developed input–output tables for analysis of next-generation energy systems (IONGES). The results revealed that the environmental benefits obtained from investing in power plants of the same capacity vary significantly depending on the type of renewable energy. Using the IONGES, under assumptions of three carbon taxation methods (upstream, midstream, and downstream), we calculated the taxable CO2 emissions induced when producing each good or service and estimated the carb
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Villar Ezcurra, Marta, and Jerónimo Maillo González-Orús. "Environmental Governance Through Tax Law in the European Union." In Sustainable Development Goals Series. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-24888-7_14.

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AbstractThe contribution considers critical issues in European environmental governance, focusing on the role of legal principles, fundamentals and competences, and also a review of sectoral legislation in the field of taxation related to EU climate, environment and energy policies. The role of tax harmonisation to favour the ecological transition, the ‘Fit for 55’ legislative package and the reform of the EU’s own resources are some of the topics specifically addressed. For the ambitious strategy of the European green deal to be truly successful, governance must be strengthened, especially in
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Hemels, Sigrid. "Social Enterprises and Tax: Living Apart Together?" In The International Handbook of Social Enterprise Law. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_5.

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AbstractThis chapter examines the complex relationship between social enterprises and taxation. The focus is not on a specific country, although various examples are mentioned. As specific tax measures for social enterprises are a form of tax incentives, the chapter discusses this public finance concept. In addition, an important legal constraint on introducing such incentives for social enterprises in the European Union (EU) is discussed: the prohibition of state aid. From an analysis of the taxation of profits of social enterprises, it turns out that only a few countries have implemented tax
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Varju, Márton. "Economic and Social Crises, Model Change and the Responsiveness of the Legal System: Special Tax Measures and Their Regulation in Hungary." In European Union and its Neighbours in a Globalized World. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-70451-2_8.

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AbstractResponding to various social, economic and policy crises, Hungary has introduced and has since maintained a broad range of special taxes, imposing additional taxation on certain corporate taxpayers. These measures enabled the state to secure necessary tax revenues and make strategic adjustments to the domestic tax structure. Through the special taxes and their regulation, the Hungarian legal system was able to respond to significant changes and challenges in its social and economic environment. However, their introduction came with significant consequences for the legal system at large
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"Table of Legislation." In Foundations of Taxation Law 2022, 14th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154444.047.

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"COLLATION OF PERTINENT LEGISLATION." In The Law on Petroleum Unitization. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789907117.00020.

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"CURRENT STATUS OF UNITIZATION LEGISLATION." In The Law on Petroleum Unitization. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789907117.00019.

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"Answering taxation law exam questions." In Core Tax Legislation and Study Guide 2022, 25th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154277.007.

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Conference papers on the topic "Petroleum – taxation – law and legislation"

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Petraj, Ina, and Andela Petraj. "Reforming the Management of Income in the Albanian Tax Legislation." In 7th International Conference Contemporary Challenges in Administrative Law from an Interdisciplinary Perspective. ADJURIS – International Academic Publisher, 2024. http://dx.doi.org/10.62768/adjuris/2024/3/02.

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The reform of the Albanian tax system is a process that began almost three decades ago and continues even today. During this period, this process has been complex and quite difficult since the issues related to taxes, especially those concerning income, have been very delicate and sensitive for Albanian citizens. This paper aims to identify some of the most important problems in the field of income taxation, mainly with the application of new legal changes related to the taxation of income from freelancers and small businesses. For the realisation of this study, a combination of qualitative an
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Kerndlová, Petra. "Změny daní z příjmů po skončení pandemie covid-19." In Zdanění příjmů. Wolters Kluwer ČR, 2024. https://doi.org/10.71372/sbuc3967.

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During and after the COVID-19 pandemic, several specific economic and societal trends emerged at the societal, global economic as well as at the economic on national levels, significantlyimpacting public finances. One of the key drivers of these trends was the coronavirus pandemic. The main trends included a slowdown in economic growth, an increase in digitalization, and a deepening of social inequalities. This paper addresses changes in the area of income taxation that could be adopted to strengthen resilience and restore the health of public finances weakened by the pandemic. The aim is to a
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Vostricov, Denis. "Analysis of AIF regulation implementation in the Republic of Moldova and the Republic of Cyprus." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.53.

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Modern financial relationships between investors and beneficiaries evolved, seeking efficient management of financial resources. Alternative Investment Funds (AIFs) gain a greater role in international financial intermediation bringing plenty of benefits for market participants and the market as a whole: flexible investment tool, lesser administrative burden, wide diversity of asset classes, favourable taxation, market diversification and others. Legal regimes are important to promote investments and the employment of AIF as investment tools. The stable operation of AIFs in many EU countries i
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Tomaz, Wellyton Carlos, Sergio Murilo Petri, and Amanda da Silva Camargo. "Single-phase taxation of PIS and COFINS in a food company in the simple national tax regime in Florianópolis/SC." In VI Seven International Multidisciplinary Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/sevenvimulti2024-009.

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Tax planning is a vital tool for the success of companies, regardless of their tax regime or size. Most companies that adhere to the Simples Nacional do not have the culture of knowing the taxes involved in their operations, often ending up paying taxes unnecessarily twice. In this sense, this work aims to analyze the applicability of the single-phase law of the Social Integration Program (PIS) and the Contribution for the Financing of Social Security (COFINS) in a food company that also sells cold drinks, located in the south of Florianópolis Island/SC. This is a descriptive research with a q
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Skálová, Jana. "Jak dopadá exit tax na přeshraniční fúze?" In Zdanění příjmů. Wolters Kluwer ČR, 2024. https://doi.org/10.71372/lybv8935.

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This paper examines exit taxation within the European Union, including its impact on cross-border mergers. The introductory section defines the concept of exit tax, followed by an analysis of applicable EU legislation, a review of relevant literature, and an examination of European Court of Justice case law. The paper presents research findings on the implementation of exit tax under the ATAD directive in a specific country, covering calculation methods, determination of market and tax value, and tax rates. The second objective is to explore how this regulation applies to cross-border mergers
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Uplisashvili, Guram. "On Some Problematic Issues of the Tax System Development and Tax Culture Formation in Georgia." In Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.27.

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The presentation focuses on development issues in tax system of Georgia and the formation of tax culture. Forms of relations between tax administration bodies and taxpayers are part of the tax system. The results of the functioning of the tax system depend not only on the tax legislation and the quality of tax administration, but also on citizen mindsets, their law-abiding behavior, their readiness for the established tax burden, and public tax culture. It goes without saying that different societies differ from each other in their specific tax culture. A necessary condition for building the t
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Ferreira Gama, Carlos Alexandre, and Adriana S Vivacqua. "The cooperative dynamics of Brazilian Oil and Gas Innovations Systems A Research Proposal." In XV Simpósio Brasileiro de Sistemas Colaborativos. Sociedade Brasileira de Computação - SBC, 2019. http://dx.doi.org/10.5753/sbsc.2019.7801.

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Brazilian legislation for the oil and gas sector stipulates a mandatory R&amp;D investment for Oil and Gas Companies. This so-called Petroleum Law led to the establishment of an Innovation System between Universities, Government and Industry (UGI) in which relations between industry researchers and university professors are the heart of this system. From this perspective, modeling the social dynamics of researchers and professors could be considered a relevant contribution to understand the complex dynamic of this Innovation System. This article presents a research proposal to analyze and simu
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