haku: @indexterm natural gas / yhteensä: 79
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| Tekijä: | Hurst, C. |
| Otsikko: | Transnational oil companies and natural gas in developing countries: the implications of the fiscal regime. |
| Lehti: | Energy Policy
1989 : OCT, VOL. 17:5, p. 501-510 |
| Asiasana: | NATURAL GAS DEVELOPING COUNTRIES TAXATION |
| Kieli: | eng |
| Tiivistelmä: | The fiscal regime related to gas is discussed. It is briefly reviewed why transnational oil companies are less than keen to become involved with gas in most countries, but why, nonetheless, they have a key role. After a summary of other contract terms, the various types of tax including royalties, profit taxes, the resource rent tax, and acquisition of equity that may be used are discussed. Some recommendations regarding taxes that are most likely to stimulate natural gas investment are given. As a result of several factors, a progressive profits tax, or a progressive production-sharing agreement, will generally be the most suitable fiscal regime. |
SCIMA