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OverviewPetroleum taxation is the universal instrument through which governments seek to determine the crucial balance between the financial interests of the oil companies and the owners of the resource. This book addresses how governments have and continue to approach this problem, the impacts of different policy choices and how these are being adapted to changing business conditions. Carole Nakhle presents the reader with an illuminating and robust analysis of the entire taxation story, from the basic theoretical considerations through to advanced computations applied to various tax regimes. Nakhle’s main argument is that petroleum taxation is a subject of complexity, variety and subject to continued evolution, being surrounded and shaped by multifaceted geological, technical and market factors together with unpredictable political influences. The author challenges the assumption that perfect models of petroleum taxation can be designed and applied to countries and circumstances around the world, arguing that an ideal structure exists only in theory but can be nonetheless a useful benchmark against which to test proposed fiscal systems. Full Product DetailsAuthor: Carole Nakhle (University of Surrey, UK)Publisher: Taylor & Francis Ltd Imprint: Routledge Volume: v. 43 Dimensions: Width: 15.60cm , Height: 1.80cm , Length: 23.40cm Weight: 0.580kg ISBN: 9780415433792ISBN 10: 0415433797 Pages: 288 Publication Date: 29 April 2008 Audience: College/higher education , Tertiary & Higher Education , Undergraduate Format: Hardback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsReviews"""“This important monograph analyses and challenges the UK’s current and historical North Sea taxation policy and proposes an alternative optimum policy. In addition, it compares and contrasts UK policy with that of several other countries. It will be essential reading for researchers and scholars with interests in North Sea oil and gas exploitation.” Alexander Russell (Glasgow Caledonian University, UK)" This important monograph analyses and challenges the UK's current and historical North Sea taxation policy and proposes an alternative optimum policy. In addition, it compares and contrasts UK policy with that of several other countries. It will be essential reading for researchers and scholars with interests in North Sea oil and gas exploitation. Alexander Russell (Glasgow Caledonian University, UK) Author InformationUniversity of Surrey, UK Tab Content 6Author Website:Countries AvailableAll regions |
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