Download or read book Tax Provisions and Effective Tax Rates in the Oil and Gas Industry written by Library of Congress. Congressional Research Service and published by . This book was released on 1977 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Policy written by United States. General Accounting Office and published by . This book was released on 1990 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oil and Gas Tax Provisions written by United States. Congress. Senate. Committee on Finance. Subcommittee on Energy, Natural Resources, and Infrastructure and published by . This book was released on 2009 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oil and Gas Tax written by Denney L. Wright and published by Aspen Publishing. This book was released on 2019-11-14 with total page 575 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of oil and gas is one of the more complicated areas of the U.S. federal income tax law. Unique principleshave developed over the years as Congress, the IRS, the courts and taxpayers have designed, interpreted, and pursued energy development. Taxpayers and the government have had to deal with the high risk and significant costs associated with oil and gas development, all within the context of oil and gas production being a core national security priority through the years. The unconventional revolution combined with continued significant conventional development has caused a renewed interest in these matters. Taxation is always crucial in judging the economics of oil and gasdevelopment, so this casebook should prove timely as taxpayers and financial advisors renew their interest — or immerse themselves for the first time — in these concepts and principles. A particular challenge is application of conventional rulesto unconventional production processes, which is highlighted and explored in this timely casebook. The aim of Chapter 1 is to provide an overview of the history of oil and gas development in the United States, as well as to introduce basic federal income tax concepts. This knowledge will facilitate the in-depth study of U.S federal oil and gas taxation in Chapters 2–11. Professors and students will benefit from: Discussion of historic oil and gas industry and general federal income tax issues Discussion of oil and gas tax principles, provisions and policies, highlighting unique aspects of the law Text that fits unconventional development into the conventional tax rules developed over the years Practitioners will benefit from: Refresh of oil and gas tax issues contained in a casebook dedicated entirely to oil and gas tax matters Comparison and contrast of unconventional and conventional principles, policies and tax rules

Download or read book An Analysis of the Federal Tax Treatment of Oil and Gas and Some Policy Alternatives written by Leroy Dunn and published by . This book was released on 1974 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oil gas tax quarterly written by and published by . This book was released on 1995 with total page 978 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oil and Gas written by Patrick A. Hennessee and published by Lippincott Williams & Wilkins. This book was released on 2008 with total page 660 pages. Available in PDF, EPUB and Kindle. Book excerpt: The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way. Oil and Gas: Federal Income Taxation is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authorities, Patrick A. Hennessee, Ph.D., CPA, and Sean P. Hennessee, J.D., M.S. Taxation, M.B.A., this detailed reference is divided into six main sections:

Download or read book Natural Resource Taxation in Mexico Some Considerations written by Ms. Alpa Shah and published by International Monetary Fund. This book was released on 2021-10-18 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mexico has large extractive industries and it traditionally has raised sizable fiscal revenues from the oil and gas sector. A confluence of factors—elevated commodity prices, financial challenges of the state-owned oil company Pemex, and revenue needs for financing social and public investment spending over the medium term—suggest that a review of Mexico’s taxation regimes for natural resources would be opportune, against the backdrop of a comprehensive approach to tackling Mexico’s challenges. This paper identifies opportunities for redesigning mining taxation to increase somewhat the revenue intake while maintaining the favorable investment profile of the sector. It also discusses recent reforms to the oil and gas fiscal regime and future reform considerations, with attention to the attractiveness of investment on commercial terms—an issue that should be placed in the context of an overall reform of Pemex’s business strategy and possibly of the energy sector more generally.

Download or read book Tax Treatment of Producers of Oil and Gas written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1983 with total page 708 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Foreign Tax Credit and U S Energy Policy written by United States. General Accounting Office and published by . This book was released on 1980 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Foreign Tax Credit and the U S Oil Industry written by Petroleum Industry Research Foundation and published by . This book was released on 1974 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oil and Gas Taxation Comparison written by and published by . This book was released on 2012 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of energy resources is an important issue to royalty owners, production companies, state and local governments, and the public in general. This report is designed to provide a comparison of oil and gas taxation among key producing states as well as states in the northern plains region and to determine how North Dakota’s effective rate of taxation compares with the other states. Because every state has its own tax laws, rules, incentives, rates, and exemptions it makes a comparison such as this extremely difficult. The goal is to make a fair comparison that is as “apples-to-apples” as is possible. With that goal in mind and after analyzing several of the state’s methods of taxation, our conclusion was the most appropriate method was to identify both the production and the various actual taxes to arrive at an effective tax rate. In short, we divided the taxes collected by the valuation of the production to arrive at a combined, overall effective rate for each state.

Download or read book Federal Income Tax Considerations in Oil and Gas Company Mergers and Acquisitions written by and published by . This book was released on 1984 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Tax Treatment of Income from Oil and Gas written by Stephen L. McDonald and published by . This book was released on 1963 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oil Severance Taxation written by Ellen Worcester and published by . This book was released on 1981 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Marginal Effective Tax Rates for the Oil Industry in Alberta 1965 84 written by Mireille Ethier and published by . This book was released on 1986 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Petroleum Products written by Mrs.Poonam Gupta and published by International Monetary Fund. This book was released on 1994-03-01 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by economic theory alone. This paper surveys different considerations advanced for taxing petroleum and presents petroleum tax rate data in 120 countries. It concludes that a significant reduction in the present extremely wide variation in petroleum prices and tax rates appears warranted.