Shteynberg, R. K. Peculiarities of Optimization of Tax Payments when Producing Oil Based on the Production Sharing Agreement

Abstract: This article discusses the questions of optimization of tax payments at the conclusion of the various types of production sharing agreements. Under current law, when making these types of agreements, the benefi ts are not available, that is the main risk is the investor. At the same time reducing the fi nancial risk is only possible by reducing tax revenues. With a view to select the direction of optimization benefi ts are determined by features of the tax regime of activities under the agreement on production sharing, as well as major opportunities to reduce their tax payments. In particular, the features of the main kinds of tax benefi ts - tax on mineral extraction, VAT and profi t tax.

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