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石油・ガス探鉱・開発・生産に対する国際税制 第2版

Tolley's International Taxation of Upstream Oil and Gas, 2nd Edition

John Abrahamson, Director of International Tax at the Sheltons Group

1 vol. xxxii, 378p. Paper., 2017年11月刊

Butterworths (LexisNexis), GBR. ISBN: 9780754555421

特価 ¥28,608

在庫あり

石油・ガスの探鉱・開発・生産段階に係る税制の実務的な問題を、租税リスク管理やタックスプランニングに重点を置いて解説。租税関連リスクの特定や租税交渉の管理、タックスプランニング等に活用できる資料です。

【主なトピック】

国際投資/租税条約/税とロイヤルティ/税率の引き上げと二国間投資協定/恒久的施設/キャピタル・ゲイン/M&A/知的財産権/リース/デコミッショニング/資金調達/収益の送還/調達/石油・ガス取引/移転価格

【Table of Contents】

Chapter I. Introduction

1. Upstream Oil and Gas - Background

2. Oil and Gas Producing Countries

3. Largest Upstream Companies

4. Largest Service Providers

Chapter II. International Tax

1. Introduction

2. International Investment

3. International Income Flows

4. Transfer Pricing

5. Domestic Tax Laws

6. Tax Treaties

Chapter III - Tax Regimes

1. Concession Regimes Tax and Royalties

2. Production Sharing Contracts Profit and Cost Oil

3. Service Contract Regimes

4. Royalties

5. Production and Signature Bonuses

6. Area Rentals

7. State Equity and Carried Interests

8. Excise Tax

9. Indirect Taxes - VAT and State taxes

Chapter IV - Country Tax Regimes - Examples and Selected Issues

1. Introduction

2. Algeria

3. Angola

4. Australia

5. Brazil

6. Canada

7. Denmark

8. Greenland

9. Kazakhstan

10. Mexico

11. Nigeria

12. Norway

13. Qatar

14. Saudi Arabia

15. United Kingdom

16. United States

Chapter V - Tax Rate Increases and Bilateral Investment Treaties

Chapter VI - Foreign Exploration Losses

Chapter VII - Oil and Gas Operations and Permanent Establishments

1. Permanent Establishments

2. Contracting Services

3. External Consortium

4. Tripartite Agreements

5. Tax Grossing Up

6. Recovery if Withholding credited

Chapter VIII - Capital Gains

1. Holding Companies

2. Treaty protection

3. Tax Treaty Example - Netherlands

4. Tax Treaties and Indirect Transfers - Australia

Chapter IX - Mergers and Acquisitions

1. Acquire Assets or Target Company

2. Interest Deductions - Debt Push Down

3. Depreciation and Asset Step Up

4. Tax Losses

5. Merger Relief

6. Sale and Purchase Agreements

7. M&A Issues to Review

8. Seller Warranties

9. Seller imposing tax on Purchaser - Grossing Up

10. Buyer Protection - Indemnity Clause

11. Tax Due Diligence

12. Buyers Information Request List

13. Input to Financial Modelling

14. Accounts and Deferred Tax Balances

Chapter X - Intellectual Property

1. Oil and Gas IP Structures

2. Switzerland

3. Netherlands

4. Luxembourg

5. United Kingdom

6. Brazil

Chapter XI - Leasing

1. Introduction

2. Operating Leasing and Permanent Establishments

3. Sale and Leaseback

4. Singapore Example

5. Specific Assets

6. Tax Treaties - Leasing into the USA

Chapter XII - Decommissioning

Chapter XIII - Oil and Gas Financing

1. Introduction

2. Group treasury centres and In-house banking

3. Thin capitalization

4. Controlled Foreign Corporation (Subpart F)

5. Hybrid Entities and Hybrid Securities

6. Sale and Repurchase (Repo) - USA and UK

7. Interest on Share Equity - Brazil

8. Limited Partnership - China

Chapter XIV - Profit Repatriation and Planning

1. Branches and Head Office Costs

2. Subsidiaries and Dividends

3. Capital Gains

4. Technical Service and Administration Fees

Chapter XV - Procurement

1. Planning Structures

2. Netherlands, Hong Kong and Singapore

Chapter XVI - Oil and Gas Trading

1. Planning Structures

2. Derivatives - Options, Forwards and Swaps

3. Switzerland

Chapter XVII - Transfer Pricing Concepts

1. OECD and UN approaches

2. Branch Profit Allocation

3. Defence Files and Audit

4. TP and Tax Treaties

5. Advance Pricing Agreements (APAs)

Chapter XVIII - Transfer Pricing and Upstream Oil and Gas

1. Oil and Gas Sales

2. Seismic Surveys

3. Drilling

4. Financial and Environmental Guarantees

5. Transfer Pricing and Procurement

6. Transfer Pricing and Oil and Gas Trading

Chapter XIX - Transfer Pricing and Intellectual Property (IP)

1. Intellectual Property in Oil and Gas

2. Royalties or Cost Sharing

3. Performance Based Royalties

Chapter XX - Transfer Pricing and Administration

1. Allocating Costs - Including Finance, IT, HR, and Legal

2. Branch Issues, including capital allocation

Chapter XXI - Transfer Pricing and Financing Structures

Case Studies

I. Tax Treaties and Permanent Establishments - Equipment

II. Tax Treaties and Permanent Establishments - Exploration and Drilling

III. Mergers & Acquisitions - Structuring - Brazil

IV. Mergers & Acquisitions - Due Diligence - Canada

V. Transfer Pricing - Drilling Products

VI. Transfer Pricing - Intellectual Property - USA Oil Co and the IRS