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OGEL 4 (2015)

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International Taxation in the Energy Sector

Editorial

Special issue on International Taxation in the Energy Sector

K. Olsen, Knut Olsen Global Tax Consultant

Taxation

Taxation of Foreign Investments under International Law: Article 21 of the Energy Charter Treaty in Context

U.E. Özgür, Özgür & Ünüvar Legal Consultancy

Global Oil Price Plunge Shakes Up the Way Governments Do Taxes

M. McBride, Legal Media Group

Economic Growth and Investment Regimes in Subsoil Use and its consequences for Russia (Results of Cross-Country Comparison)

A.A. Konoplyanik, www.konoplyanik.ru

From 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 Kong

Marginal Field Operations in Nigeria and the Challenge of Uncertain Tax Regime: What Are the Available Options?

O. Arowolo, Akintola Williams Deloitte

Mexico - New Oil and Gas Tax Regime

E. Perez Grovas, EY

Petroleum Contracts and Taxation: is East Africa Prepared?

T. Njoroge Daniel, School of Business, Karatina University

Petroleum 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, Adelaide Law School, University of Adelaide

The Trend in Taxing Capital Gains on Transfers of Interests in Production Sharing Agreements

M.A. Skelton, University of Houston Law Center

The 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 Advogados
F. 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 LLP
A. Taussig, Herbert Smith Freehills LLP

The OECD BEPS Action Plan - Implications for the Tax Viability of Centre-Led Transfer Pricing Structures

O. Treidler

Border 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, UEF Law School

Tax 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 Stavanger
T. Monge Øia, University of Stavanger