Shortcomings of the energy (oil and gas) profits levy

Karl Matikonis

Shortcomings of the energy (oil and gas) profits levy

Karl Matikonis

Queen's Business School (QBS)

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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 language	English
Pages (from-to)	330-340
Journal	British Tax Review
Volume	2022
Issue number	4
Publication status	Published - 27 Oct 2022

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Shortcomings of the energy (oil and gas) profits levy
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title = "Shortcomings of the energy (oil and gas) profits levy",

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SP - 330

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JO - British Tax Review

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Shortcomings of the energy (oil and gas) profits levy

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