Redesigning Petroleum Taxation: Aligning Government and Investors in the UK

ISBN-13: 9781138219960 / Angielski / Twarda / 2018 / 178 str.

Emre Uşenmez

Opis

The aim of this book is to discuss the function of the fiscal regime applicable to petroleum extraction in the UK, and the possible theoretical tools that can lend themselves via the tax laws to achieve that elusive balance between attracting investments into the upstream sector and collecting an appropriate share of the revenues in the future.

Spis treści

1: Introduction;  2: Government’s Rationale for Fiscal Reform;  3: The UKCS Fiscal Regime Prior to the Fiscal Review and the Case for Its Reform;  4: The post-Fiscal Review Reforms;  5: The New UKCS Fiscal Regime: A Proposal for Reform;  6: Conclusion