02152nam a22002177a 450000500170000000700150001700800410003202000180007303500100009104000090010110000320011024501290014225600240027126000480029530000280034350011850037150602700155665000290182674000380185585600410189320240305165534.0cr||||   |||| 190919s2019    tz |||||s|||| 00||0 eng d  a9786139456000  a29717  avLex1 aMgaya, Raphael Bahati Tweve10aPetroleum Taxationh[Recurso electrónico] :bOil and Gas Industry Fiscal Regimes of Tanzania /cRaphael Bahati Tweve Mgaya  aServicio en línea  aDodoma:bLambert Academic Publishing,c2019  a1 recurso electrónico  aThe Fiscal Regimes of Tanzania is governed by various legal instruments most notably the Petroleum Act 2015 which sets out the royalty rates, minimum requirement for state participation, ring fencing, payment of training fees and bonuses. Other instruments such as the Income Tax Act 2004 provide for corporate tax, income tax, PAYE tax for employees, withholding taxes and capital gain tax. The existing petroleum contracts namely Production Sharing Agreements (PSAs) provide on matters such as profit sharing, cost recovery, cost oil or cost gas, additional profit tax, among others. The Model Production Agreement (MPSA), 2013 is currently in force and it provides guidelines for new PSAs to be entered into newly opened areas. Since its promulgation, the MPSA has not been tested. The previous 4th Bidding Round was based on the MPSA terms and no new PSA was signed following the last bidding round, arguably due to tough fiscal terms as embodied in the MPSA. This book, which is based on a study by the author undertaken between 2013 and 2014, illustrate why existing fiscal terms of Tanzania are considered as being tough compared similar hydrocarbon provinces in the region1 aDisponible solo en los productos indicadosdvLex GlobaldvLex Global (Academic Edition, excluding Law Schools)dvLex Global (U.S. Academic Edition, Law Schools)dvLex Global (U.S. Academic Edition, excluding Law Schools)dvLex Global (Academic Edition, Law Schools)04aDerecho FiscalzTanzania0 avLex Libros (Servicio en línea)40uhttps://app.vlex.com/#/sources/29717