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Shortcomings of the energy (oil and gas) profits levy
Author(s)
Date Issued
2022-10-27
Date Available
2024-05-07T12:21:54Z
Abstract
Discusses the background to the additional energy profits levy imposed by the Energy (Oil and Gas) Profits Levy Act 2022, key mechanisms of its operation, its potential deficiencies, and the extent to which it highlights the lack of an effective fiscal regime for offshore oil and gas.
Type of Material
Journal Article
Publisher
Sweet and Maxwell
Journal
British Tax Review
Volume
2022
Issue
4
Start Page
330
End Page
340
Copyright (Published Version)
2022 Thomson Reuters
Language
English
Status of Item
Peer reviewed
ISSN
0007-1870
This item is made available under a Creative Commons License
File(s)
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Name
Matikonis - Shortcomings of Energy (Oil and Gas) Profits Levy jfedit 23.9.2022 v2.docx
Size
1.94 MB
Format
Microsoft Word XML
Checksum (MD5)
282f366a88f82ede467aa38b3242b087
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