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Home > Journal

The Use of Contractual and Legislative Measures to Provide Stability in Relation to the Taxation of Energy Projects: Developments in the UK Energy Sector and Signs of a New Emphasis on Bilateral Stability

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J. Lom
Lom, Josh
A. Taussig
Taussig, Aurell

Article from: OGEL 4 (2015), in Taxation

Abstract

In an increasingly competitive and global market for investment, states recognise that the existence of a stable fiscal regime can be a key concern for investors in energy projects. There are many ways in which states attempt to stabilise or improve the fiscal regime applicable to energy projects in order to promote investment. In this article we focus on some of the more significant ones. We describe how contractual protections offered to investors by states against changes to fiscal regimes are typically framed. We then consider in more detail two recent UK legislative measures ...

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Suggested Citation

J. Lom; A. Taussig; "The Use of Contractual and Legislative Measures to Provide Stability in Relation to the Taxation of Energy Projects: Developments in the UK Energy Sector and Signs of a New Emphasis on Bilateral Stability"
OGEL 4 (2015), www.ogel.org

URL: www.ogel.org/article.asp?key=3564

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