Tolley's International Taxation of Upstream Oil and Gas Fourth Edition introduces and discusses international tax issues relating to upstream oil and gas operations.
The book is intended to benefit accountants, lawyers, economists, financial managers and government officials by explaining practical upstream international tax issues.
Topics include the basis of direct taxation, production sharing contracts, royalty systems, international investment and income flows, tax treaties, mergers and acquisitions, tax due diligence, intellectual property and intangibles, group financing, trading and procurement, and transfer pricing analysis. It also aims to be the best introduction of international tax issues relating to upstream oil and gas for new starters in this industry.
