janfada, Amir

[ 1 ] - Legal and Contractual Status of Income Taxation in Upstream Contracts of Oil and Gas Industry with Emphasis on Iranian Petroleum Projects

Fiscal regime of upstream oil and gas contracts is a crucial instrument that impacts sharing of revenue generated from petroleum project between host governments and oil company contractors. This regime consists of a variety of fiscal instruments and mechanisms, some of which have a legal and some others a contractual basis.  The most important legal instrument is project income taxation that i...