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Home > Articles by Category: Taxation

Taxation

Articles in this category:

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Ghana's Upstream Petroleum Fiscal Regime: Historical Developments, Current Practice and Challenges

T. Kojo Stephens
(19 August 2022 - advance publication)

The Multiple Issues that Arise for Unitization of Oil and Gas Reserves When A Country has Several Fiscal Systems in Place

R.D. Lucchesi
OGEL 2 (2019)

Corporate Tax in Oil & Gas Production. Who Must Pay It in Equatorial Guinea?

P.M. Lorenti
OGEL 4 (2018)

Taxation of Fossil Fuel Electricity Generation in Favour of Renewables: Lessons for other Countries from the UK Climate Change Levy Scheme

P. Kayode Oniemola
OGEL 4 (2016)

Plug and Abandonment Status on the Norwegian Continental Shelf Inclusive Tax Consequences

J.O. Spieler
T. Monge Řia
OGEL 4 (2015)

Tax Transparency in the Energy Sector

E. Dietsche
OGEL 4 (2015)

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
OGEL 4 (2015)

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

O. Treidler
OGEL 4 (2015)

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
A. Taussig
OGEL 4 (2015)

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
F. de Almeida Fonseca
OGEL 4 (2015)

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

M.A. Skelton
OGEL 4 (2015)

Tax Implications of Petroleum Arrangements in Nigeria

K. Taiwo Lawal
OGEL 4 (2015)

Petroleum Taxation in the Canadian Arctic: Unlocking Quiescent Hydrocarbons Through Fiscal Reform

C. O'Hare
OGEL 4 (2015)

Petroleum Contracts and Taxation: is East Africa Prepared?

T. Njoroge Daniel
OGEL 4 (2015)

Mexico - New Oil and Gas Tax Regime

E. Perez Grovas
OGEL 4 (2015)

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

O. Arowolo
OGEL 4 (2015)

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
OGEL 4 (2015)

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

A.A. Konoplyanik
OGEL 4 (2015)

Global Oil Price Plunge Shakes Up the Way Governments Do Taxes

M. McBride
OGEL 4 (2015)

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

U.E. Özgür
OGEL 4 (2015)

Transfer Pricing Risk Mitigation with ISO 9001 Certification

K. Olsen
OGEL 4 (2014)

Weakness, Uncertainty and Risk for the Petroleum Industry Related to Allocation of Income According to OECD Model Tax Treaty Articles 7 and 9

K. Olsen
OGEL 5 (2013)

Priority Reforms of Ukrainian State Regulation System in Natural Gas Upstream Industry (Taxation, Pricing, Access to Reserves)

R. Opimakh
OGEL 5 (2013)

Nothing Is Certain...? Changes in Tax and Fiscal Regimes Are Reshaping the Way Investors and Companies Evaluate Oil and Gas Investments

G. Matlock
OGEL 2 (2013)

Tax Risks in the Energy Sector - An Increasing Challenge

K. Olsen
OGEL 2 (2013)
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Call for Papers: OGEL Energy Law Journal 2026

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Regulatory Risk by Design: How Integrated Resource Planning in the American West Shapes Clean Energy Deployment

24 Apr 2026

A.S. Gasilov

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Offshore Bidding Zones - Disregarding Procedural Fairness and Competitive Balance?

16 Mar 2026

K. Kowalewski

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From Negotiation to Litigation: An Analysis of Dispute Resolution Clauses in Offshore Oil and Gas Agreements Under English Law

12 Mar 2026

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