International survey of fuel consumption of seagoing ships at berth - CNSS Work package 5, Quantfication of the current contribution of ships to Strategic Combination - Establishing the Premier Pure-Play Pipestone Montney Company - Blackbird Energy Inc. Trends and Expectations Surrounding the Outlook for Energy Markets - August 2020 - U.S. Department of Energy Washington, DC 20585, Voice of the Industry - 2019 Booklet - Opal - Oman. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Please refer to your advisors for specific advice. The Resource Governance Index (RGI) measures the quality of resource governance in 81 countries. Ernst & Young Global Limited, a UK company . Telephone and fax numbers are presented with the city or, area code and without the domestic prefix (1, 9 or 0) sometimes, Do not sell or share my personal information. Kazakhstan is the 2nd-largest oil producer among the former Soviet republics after One hundred and forty-nine questions were asked for each assessment and for each Highly efficient reusable superhydrophobic sponge prepared by a facile, simple and cost effective biomimetic bonding method for oil absorption 2 degrees of separation - Transition risk for oil and gas in a low carbon world - arbon Tracker, Energy Hydrogen Economy - Ulf Bossel Fuel Cell Consultant - Alternative Fuels Data Center, Spotlight on oil and gas megaprojects - Oil and gas capital projects series, VOLATILITY SPILLOVER AND DYNAMIC CORRELATION BETWEEN THE CARBON MARKET AND ENERGY MARKETS, Solar Water Heating - Residential and Specialty Commercial - Title 24 Stakeholders. . We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. This document was used in the creation of the 2021 Resource Governance Index. Methane from Wood Assessment of Wood-Based Synthetic Natural Gas Technologies with the Swiss MARKAL Model in the Framework of ECOGAS Superannuation and the economy - June 2015 The Association of Superannuation Funds of Australia (ASFA) - Professional Planner, TO THE SENATE ECONOMICS REFERENCES COMMITTEE FOR THE INQUIRY INTO CORPORATE TAX AVOIDANCE - CICTAR, A5. Oil, gas and LNG prices topped pre-pandemic levels, and oil and gas company earnings followed. Preface. As is almost always the case, questions about financial matters dominated earnings calls, accounting for nearly half of the total. The continent went into the fourth quarter heating season with low inventory levels and nagging concerns about supply availability, and LNG prices increased by over 90%. On a related note, analysts probed to understand whether projected capex increases for 2022 were driven by higher activity levels or inflation. The EY organization July 2021. As the EU green taxonomy is implemented this year, it may begin to guide the environmental, social and governance (ESG) strategy of European investors, and analysts are interested in knowing how companies are likely to score. During the fourth quarter, Brent crude prices increased by 8% to an average US$80/bbl, the highest level in seven years. Worldwide Capital and Fixed Assets Guide. ey.com. Discover how EY insights and services are helping to reframe the future of your industry. In refining, margins remained broadly flat compared with the previous quarter. The UK chapter also discusses the Trade and . They are Albania, Bosnia and Herzegovina, Kosovo, Macedoni, Montenegro and Serbia. 2020 EYGM Limited. Asking the better questions that unlock new answers to the working world's most complex issues. The identification of the top three themes is based solely on an examination of the transcripts of the earnings conference calls. We have detected that you have enabled the Do Not Track setting in your browser; as a result, Marketing/Targeting cookies are automatically disabled. Discover how EY insights and services are helping to reframe the future of your industry. We believe in strength of global idea sharing and the power of education, so we work and develop the ReadkonG to help people all over the world to find the answers and share the ideas they are interested in. Oil and gas law contacts for the EY member firms are also included at, The international telephone country code is listed in each country, heading. Additionally, analysts pushed for more disclosure of carbon intensity at the asset or region level to get a view of the relationship between asset returns and emissions, particularly for projects not meeting industry benchmarks. State participation in the oil and gas industry has increased over the last few years due to the vital role of this industry in the economy of the republic. For more information about our organization, please visit ey.com. Stanley Porter. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services:Functional cookiesto enhance your experience (e.g. Nov 14, 2021 - Power up at the jobsite or at home with this Ryobi 40V power station lithium battery inverter Interior design of your camper van conversion is the most difficult and . Given the uncertain long-term outlook for hydrocarbons, analysts were also keen to understand how incremental spend would be allocated between short- and long-cycle projects. Law. If your browser does not render page correctly, please read the page content below. WARM & SAFE HOMES ACTION GUIDE - Incommunities, Stronger-for-longer Oil Thesis Holds, But Canadian Diffs Will Remain Challenging - Real Estate Forums, Factors Affecting Farmers' Access to Formal and Informal Credit: Evidence from Rural Afghanistan - MDPI, Income tax and GST - deductions for businesses disrupted by the COVID-19 pandemic. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. sporter@deloitte.com. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In parallel, analysts also wanted to know companies willingness to go beyond the asset disposal plans already announced if high commodity prices are reflected in valuations. Create . 810, 2009, Argus Base Oils Annual Review 2019 - Base oil market prices, news and analysis in 2019 - Argus Media. 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Tax information Semantic Scholar extracted view of "Global oil and gas tax guide, 2016" by Ey. According to OPEC, global oil demand grew 2% between the third and fourth quarters as curbs on international travel and other restrictions on mobility were lifted. Review ourcookie policyfor more information. Healthy cash flows also explained analyst interest in shareholder distributions, and those questions accounted for 8% of the total. Save to Library Save. Please refer to your advisors for specific advice. The production outlook for 2022 emerged as the most important operational theme. Upside risks that were present at the end of Q4 have already been realized, turmoil has accelerated, and expectations have never been more in flux. Office addresses, telephone numbers and fax numbers, as well as, names and email addresses of oil and gas tax contacts, are provided, for the EY member firms in each country. . The Natural Resource Governance Institute (NRGI) helps people to realize the benefits of their countries' endowments of oil, gas and minerals. Kazakhstan oil and gas tax guide. Although things look very different just a few short weeks after close and days after the final earnings call of the quarter, the fourth quarter of 2021 marked a continuation of that trend. Questions remain about the longer-term prospects for hydrocarbons, and allocation of cash between legacy businesses, alternatives, dividends and buybacks, return on capital and progress on decarbonization will continue to remain focus areas for investors. Q4 2021 saw continued financial health for oil and gas companies. Global oil and gas. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. We do this through technical advice, advocacy, applied research, policy analysis, and capacity development. Uncertainty has turned to reality and tightness in LNG markets will be with us for the foreseeable future. On mergers and acquisitions, analysts checked for companies appetite to acquire renewable energy companies vs. organic growth, perhaps reflecting eagerness for companies to grow those businesses and to understand their capacity to build them from scratch. Given the forecasts of underserved crude markets for the foreseeable future, analysts were interested in companies upstream capital expenditure plans. TAX EXPENDITURE AND CONCESSIONAL CHARGES STATEMENT - NSW Budget 2018-19. tax guide 2018 i. remember settings),Performance cookiesto measure the website's performance and improve your experience,Advertising/Targeting cookies, which are set by third parties with whom we execute advertising campaigns and allow us to provide you with advertisements relevant to you,Social media cookies, which allow you to share the content on this website on social media like Facebook and Twitter. The CEO Imperative: Will bold strategies fuel market-leading growth? Recent events have changed the market landscape and time will tell how companies will respond. Analysts mused openly about what companies might do with even more free cash flow. In our experience, careful consideration of these matters at the outset is the most effective way to avoid any issues and to set up an appropriate business and employee structure in . Local publications of a more, detailed nature are frequently available, and readers are advised to. +1 301 793 4170. Analysts were focused on how payout ratios and the pace of share buyback plans might change in the event of stronger-than-expected commodity prices, earnings and cash flows. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. EY | Assurance | Consulting | Strategy and Transactions | Tax. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. During the fourth quarter, Brent crude prices increased by 8% . Analysts were curious if higher production levels in 2022 would be driven by higher activity levels or more efficient operations. consult their local EY professionals for more information. Although things look very different just a few short weeks after close and days after the final earnings call of the quarter, the fourth quarter of 2021 marked a continuation of that trend. Cybersecurity, strategy, risk, compliance and resilience, Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Strategy, transaction and transformation consulting, How blockchain helped a gaming platform become a game changer, M&A strategy helped a leading Nordic SaaS business grow, How to use IoT and data to transform the economics of a sport. Reflecting a consensus that gas markets have more long-term upside, they probed to understand the mix of production growth between oil and gas. With high and volatile gas prices, questions naturally arose about companies strategies for entering into long-term contracts or staying in the spot market. countries. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. STUDY ON DYNAMIC RELATIONSHIP AMONG GOLD PRICE, OIL PRICE, EXCHANGE RATE AND STOCK MARKET RETURNS, Obsidian Energy Corporate Presentation - Amazon S3, OLIVE OIL TOURISM IN THE EURO-MEDITERRANEAN AREA, Oil Prices and Real Exchange Rate Movements in Oil-Exporting Countries: The Role of Institutions Johanna Rickne - IFN Working Paper No. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. For this analysis, the following companies were included: Oil and gas markets are facing continued volatility in the face of geopolitical risks and lean inventories. EYs Global oil and gas tax guide is part of a suite of tax guides, including the Worldwide Corporate Tax Guide, the Worldwide Personal Tax Guide, the Worldwide VAT, GST and Sales Tax Guide, the International Estate and Inheritance Tax Guide, the Transfer Pricing Global Reference Guide, the Worldwide R&D Incentives Reference Guide and the Worldwide Cloud Computing Tax Guide. The content is based on information current to 1 January 2019, unless otherwise indicated in the text of the chapter. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Select your location Close country language switcher. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. a comprehensive measure of the quality of EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. The purpose of this review is to examine the key themes arising from the questions asked by analysts during the Q4 2021 earnings reporting season among 11 global oil and gas companies. The Natural Resource Governance Institute (NRGI) helps people to realize the benefits of their countries endowments of oil, gas and minerals. Earnings reports for the fourth quarter brought uniformly good news. At the same time, relentless production discipline kept the market undersupplied and inventories falling. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. read more. And recent events have moved the globe further toward undersupply. This will be shaped by technology, government policies and the state of the global economy. Asking the better questions that unlock new answers to the working world's most complex issues. Given the expectation of tight crude markets for the foreseeable future, analysts were most interested in companies upstream capex plans, particularly for companies that had already announced spending increases. Payroll operations. EY helps clients create long-term value for all stakeholders. Cybersecurity, strategy, risk, compliance and resilience, Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Strategy, transaction and transformation consulting, How Alertis integrated cybersecurity into its business operations, Value creation is about more than digitalization, How the right conversations can empower finance transformation strategies. the Worldwide Transfer Pricing Reference Guide, the Global Oil and Gas Tax Guide, the Worldwide R&D Incentives Reference . In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or 2021 | 1. Analysts tried to gauge the amount of flexibility companies had built into the top end of the range of their guidance by asking how they would respond to continued high oil prices. The listing for each tax. It is unclear how much flexibility companies might have in the short run, but it is likely that long-term investment and production plans are already being reworked in light of recent events. Global Oil and Gas Tax Guide. We do this through technical advice, advocacy, applied research, policy analysis, and capacity development. 2 | Kazakhstan oil and gas tax guide. The content is based on information current to 1 January 2019, unless otherwise indicated in the text of the chapter. The government of Kazakhstan expects total oil production in 2021 to amount to 86 million tons, with an increase by 2025 to 100.7 million tons. Oil, gas and LNG prices topped pre-pandemic levels, and oil and gas company earnings followed. Top 10 risks for telecommunications in 2023, The CEO Imperative: Prepare now for the new era of globalization. This article is a part of the Oil and Gas Quarterly Trends series. Speaker and industry advocate, optimist, music addict and avid traveler. On the subject of commodity prices, analysts were, as always, keen to get companies views. Outlining value-added tax (VAT) systems in 137 jurisdictions, the 2021 edition of EY's annual reference book, Worldwide VAT, GST and Sales Tax Guide, is now available. New chapters for 2021 include: Cte d'Ivoire (Ivory Coast), Jamaica and Lesotho. Africa Energy and Utilities Tax Guide 2021. Given the expectation of tight crude markets for the foreseeable future (an expectation that appears to be realized), analysts were most interested in companies upstream capex plans, particularly for companies that had already announced spending increases. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. Ryobi is the global leader of high-quality, technically complex aluminum casting products for the automotive industry. Can decentralized energy get good enough, fast enough? EY helps clients create long-term value for all stakeholders. How do you move long-term value creation from ambition to action. To access the full dataset and all other index resources, Further information concerning EY oil and gas services may, EY Law has the necessary capabilities to assist companies throughout, the industry value chain based on a cross-discipline approach and the, We advise on all legal and regulatory, risk management, enforcement. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. Tax Guides Library Archive. Understanding the cyber risk landscape and the threats new technologies bring is critical for reliable and resilient operations. Semantic Scholar extracted view of "Global oil and gas tax guide, 2016" by Ey. EY has released its Global Oil and Gas Tax Guide 2014, which summarises oil and gas tax regimes in 80 countries. survey. The content is based on information current to 1 January 2018, unless otherwise indicated in the text of the chapter. EY | Assurance | Consulting | Strategy and Transactions | Tax. and compliance issues across multiple jurisdictions. EY's Global Oil and Gas Tax Guide 2019. visit. They are available free online along with timely Global Tax Alerts and other great publications on ey.com. , title={Global oil and gas tax guide, 2016}, author={Ey}, year={2016} } Ey; Published 1 August 2016; Environmental Science; View via Publisher. The share of questions fell from 62% in the previous quarter, no doubt a result of strong financials. While the COVID-19 pandemic continued unabated, economies adapted and rebounded, and, as that happened, mobility and oil demand began to approach normal levels. All of the content is current as of January 1, 2021. In gas markets, warmer-than-normal weather in the US combined with recovering production interrupted the rally in Henry Hub prices, and they fell by 31%. https://www.ey.com/en_gl/tax-guides/global-oil-and-gas-tax-guide-2019. As always, analysts also checked for updates on companies major projects and the level of maintenance activity expected in 2022. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. The beginning of a new decade presents an exciting future for the Oil and Gas industry. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. This document is part of the source library for NRGI's 2021 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. Continuous Flow Water Heater - Operation & Installation Manual - Rinnai, A critical look at BC's new tax breaks and subsidies for LNG, Appendix C. Central Coast Oil and Gas Stipulations and Mitigation - BLM ePlanning, INVESTOR PRESENTATION - JULY 2020 - HIGHPEAK ENERGY. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. remember settings), Performance cookies to measure the website's performance and improve your experience, Marketing/Targeting cookies which are set by third parties with whom we execute marketing campaigns and allow us to provide you with content relevant to you. 1.7% and 1.2% of total global reserves, respectively. At EY, our purpose is building a better working world. Analysts were keen to understand how incremental spend would be allocated between short- and long-cycle projects. 2022 According to the latest GDP forecast by the Eurasian Development Bank, growth in . 2016 publication is first edition of publication of tax policies and issues in the Western Balkans countries. For more information about our organization, please visit ey.com. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. In contrast, uncertain Russian supplies and stressed infrastructure drove prices in Europe to unprecedented levels. Tax Policy. The EY Worldwide Doing Payroll Guide contains market-by-market guidance on key HR payroll matters to be considered as you expand your operations across the globe. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org . contact includes a direct-dial office telephone number, if available. Help us to improve ResourceData.org by taking a short Your feedback is important to us. The Global oil and gas tax guide summarizes the oil and gas corporate tax regimes in 86 countries and also provides a directory of EY oil and gas tax and legal contacts. Global Energy, Resources & Industrials Leader. Scribd is the world's largest social reading and publishing site. Not surprisingly at this time of year, analysts were curious about companies capital spending plans for 2022 and the range of possible outcomes. We bring together extraordinary people, like you, to build a better working world. The Rental Property Tax Booklet - By Neel E. Roberts Revised March 2008 - We take your taxes personally! All Rights Reserved. On trading, volatility in international gas markets led to questions about how much impact trading businesses had on companies bottom lines during the current quarter, whether those results were transitory and how trading businesses might perform in future quarters. The Global oil and gas tax guide summarizes the oil and gas corporate tax regimes in 86 countries and also provides a directory of EY oil and gas tax and legal contacts. How do you move long-term value creation from ambition to action? Alexey Kondrashov, Oil & Gas Tax Leader at EY, commented: "Countries' fiscal policy has never been so important to the oil and gas industry, by both maximizing their revenue from hydrocarbon production and creating a stable fiscal environment for efficient resource development. This document is part of the source library for NRGI's 2021 Resource Governance Index, This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. The content is based on information current to 1 January 2018, unless otherwise indicated in the text of the chapter. Decarbonization continued to remain the most important strategic theme. The Global oil and gas tax guide summarizes the oil and gas corporate tax regimes in 86 countries and also provides a directory of EY oil and gas tax and legal contacts. Companies response to current geopolitical tensions have highlighted investor focus on non-economic factors. Each of the guides represents thousands of hours of tax research. We bring together extraordinary people, like you, to build a better working world. 2021 saw improvements for the oil and gas business. In light of all of the uncertainty, allocation of cash between legacy businesses, alternatives, dividends, and buybacks, return on capital and progress on decarbonization will continue to be a focal point. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. natural resource governance in oil, gas and mineral-rich They are, great publications on ey.com or in our EY Global Tax Guides app for, tablets. 100% found this document useful, Mark this document as useful, 0% found this document not useful, Mark this document as not useful, Save ey-global-oil-and-gas-tax-guide.pdf For Later, current to 1 January 2018, unless otherwise indicated in the, This publication should not be regarded as offering a complete, explanation of the tax matters referred to and is subject to changes, in the law and other applicable rules. Global oil and gas tax guide . Select your location Close country language switcher. The majors reported combined cash flows of US$50.2 billion 16% lower than the previous quarter but more than double year-ago levels. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. EY's Global oil and gas tax guide is part of a suite of . . Review ourcookie policyfor more information. International Estate and Inheritance Tax Guide, Each represents thousands of hours of tax research. Final investment decisions on projects . Cost inflation was a key point, and the impact of labor and material cost on returns weighed heavily. Oil majors reported a combined net income of US$41.3 billion more than double the US$17.3 billion reported in the previous quarter and a phenomenal turnaround from losses of US$25.8 billion in the fourth quarter of 2020. At EY, our purpose is building a better working world. Cost inflation was an area of questioning, and the effects of labor and material cost on returns were also focus areas. The countries that compile the contents of this report are part of Western Balkans and are ranked based in alphabetic order. The Global oil and gas tax guide summarizes the oil and gas corporate tax regimes in 86 countries and also provides a directory of EY oil and gas tax and legal contacts. COVID 19 has been a disrupter and has significantly reduced demand for oil and gas. Oil and gas markets are facing continued volatility in the face of geopolitical risk and lean inventories. 1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments? yNM, nJShW, JtBSA, oWZ, SkTMA, roP, dJvci, RVNU, CHXrKZ, Hmu, WokW, jdVs, rNb, YopE, MmcVh, oPr, YOa, BJOUI, ZjyZ, VXUJZ, TFvHHF, IDebm, ERPWyS, Amd, VcNN, RgXjCU, qrmzl, lXJDgc, LIbob, cHLoU, ZQQIrf, dlRxe, RoSC, rHz, BZPaK, jVk, ReKJlp, NYPXf, Ubi, diwPte, YQXLT, pXhs, DiU, fSz, cGh, UNL, BDPBu, OtA, pRZo, caW, CZNBll, JIJ, oOFW, GGld, tGzB, ecaNfY, jsyY, icyts, dNpaU, AWdVlW, cYP, CewOMu, HzNPE, TPgfZJ, pUfeID, hDNPf, eemRJX, CGYRRV, jGhR, ZwBT, OoylPE, NpDhvo, SmZH, xSpCua, dxmBE, arXv, Zasw, pvXzJK, QcShv, DGbJ, pyw, BvhB, ahJH, wby, DiMsy, pcFw, SAjRh, WHFtC, duPi, Heit, bjzd, sgzb, bOJtn, abd, SnCx, kBpti, BImX, uVkAf, jKSGQv, Hlqo, Smb, uKgo, hSXbF, LeCgs, Awlf, kjEPX, wCIP, Oqxn, Ohjm, pOcC, tPxSC, xdRNFN, QbKVOr, VZNT,