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Direct Tax Articles
The following are some of the articles we have written on Direct Tax Issues
United Kingdom Oil And Gas Taxation
Oil and gas exploration, development and production companies are subject to a number of tiers of government take in the UK; petroleum revenue tax (PRT), corporation tax (CT) and supplementary charge (SC). This article by Phil Greatrex gives an outline of what this means.
The Changing Face of UK Oil & Gas Taxation
An article by Phil Greatrex on the changes in the UK tax regime facing the UK Oil Industry.
Taxing the Transatlantic Margin - What Price?
An article on the new transfer pricing rules applying for periods ending after 1st July 1999 and which were introduced by the Finance Act 1998. The article appeared in the July 1998 issue of Business Network, the magazine of the British-American Chamber of Commerce, published by Ballantyne Ross.