OGEL 4 (2015)
International Taxation in the Energy Sector
Editorial
Taxation
Taxation of Foreign Investments under International Law: Article 21 of the Energy Charter Treaty in Context
U.E. Özgür, Özgür Ünüvar Bakiler Attorney PartnershipGlobal Oil Price Plunge Shakes Up the Way Governments Do Taxes
M. McBride, Legal Media GroupEconomic Growth and Investment Regimes in Subsoil Use and its consequences for Russia (Results of Cross-Country Comparison)
A.A. Konoplyanik, www.konoplyanik.ruFrom Ownership by State Treasury to Taxation of Private Business in Times of Austerity: Remodelling Government's Rents From Production of Hydrocarbons in Poland
J. Górski, City University of Hong KongMarginal Field Operations in Nigeria and the Challenge of Uncertain Tax Regime: What Are the Available Options?
O. Arowolo, Akintola Williams DeloitteMexico - New Oil and Gas Tax Regime
E. Perez Grovas, EYPetroleum Contracts and Taxation: is East Africa Prepared?
T. Njoroge Daniel, School of Business, Karatina UniversityPetroleum Taxation in the Canadian Arctic: Unlocking Quiescent Hydrocarbons Through Fiscal Reform
C. O'Hare, Centre for Energy, Petroleum & Mineral Law & Policy (CEPMLP)Tax Implications of Petroleum Arrangements in Nigeria
K. Taiwo Lawal, K. T. Lawal & Co.The Trend in Taxing Capital Gains on Transfers of Interests in Production Sharing Agreements
M.A. Skelton, University of Houston Law CenterThe International Convergence of the Brazilian Legal and Accounting Standards and the Tax Effects Arisen From the New Accounting Method of the Electricity Sector Concessions
J. Dácio Rolim, Rolim, Viotti & Leite Campos AdvogadosF. de Almeida Fonseca, Rolim, Viotti & Leite Campos Advogados
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
J. Lom, Herbert Smith Freehills LLPA. Taussig, Herbert Smith Freehills LLP
The OECD BEPS Action Plan - Implications for the Tax Viability of Centre-Led Transfer Pricing Structures
O. TreidlerBorder Tax Adjustments for Energy Intensive Goods: A Proposal for an Energy Tax - Case Study of Iron and Steel Imports from the Russian Federation
M. Wüstenberg, Senior ConsultantTax Transparency in the Energy Sector
E. Dietsche, Dietsche Policy Analysis Ltd.Plug and Abandonment Status on the Norwegian Continental Shelf Inclusive Tax Consequences
J.O. Spieler, University of StavangerT. Monge Řia, University of Stavanger