Law of income tax on companies
This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in 81 oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.
Data and Resources
|Extractive Sector||Oil and Gas|
|Natural Resource Charter Precept||Precept 4: Taxation|
1.2.5c: Do rules specify the level of state equity (or options for state equity such as carried interest) in extractive companies ?,
1.2.5e: For countries using production sharing agreements, do rules specify the company and government production shares?,
1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?,
1.2.6c: Is the national tax authority required to periodically be audited by an external body?
|Did this document contribute to RGI scoring?||Used for scoring|
|Are the RGI questions here tagged with law and/or practice||Law|
|Source or API link|
|Version||2017 Resource Governance Index|
|Maintainer||Natural Resource Governance Institute|
|Maintainer Email||Natural Resource Governance Institute|