Shortcomings of the energy (oil and gas) profits levy

Karl Matikonis

Research output: Contribution to journalArticlepeer-review

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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.
Original languageEnglish
Pages (from-to)330-340
JournalBritish Tax Review
Volume2022
Issue number4
Publication statusPublished - 27 Oct 2022

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