| 000 | 02226nam a22002537a 4500 | ||
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| 005 | 20240305165534.0 | ||
| 007 | cr|||| |||| | ||
| 008 | 190919s2019 tz |||||s|||| 00||0 eng d | ||
| 020 | _a9786139456000 | ||
| 035 | _a29717 | ||
| 040 | _avLex | ||
| 090 |
_c9601 _d9601 |
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| 100 | 1 | _aMgaya, Raphael Bahati Tweve | |
| 245 | 1 | 0 |
_aPetroleum Taxation _h[Recurso electrónico] : _bOil and Gas Industry Fiscal Regimes of Tanzania / _cRaphael Bahati Tweve Mgaya |
| 256 | _aServicio en línea | ||
| 260 |
_aDodoma: _bLambert Academic Publishing, _c2019 |
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| 300 | _a1 recurso electrónico | ||
| 500 | _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 region | ||
| 506 | 1 |
_aDisponible solo en los productos indicados _dvLex Global _dvLex 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) |
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| 650 | 0 | 4 |
_aDerecho Fiscal _zTanzania |
| 740 | 0 | _avLex Libros (Servicio en línea) | |
| 856 | 4 | 0 | _uhttps://app.vlex.com/#/sources/29717 |
| 942 | _cRAA | ||
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_c167838 _d167838 |
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