global oil and gas tax guide

《global oil and gas tax guide》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、GlobaloilandgastaxguideGlobaloilandgastaxguide20132013iPrefaceTheGlobaloilandgastaxguidesummarizestheoilandgascorporatetaxregimesin74countriesandalsoprovidesadirectoryofErnst&Youngoilandgastaxcontacts.Thecontentisbasedoninformationcurrentto1January2013,unlessotherw

2、iseindicatedinthetextofthechapter.TaxinformationThispublicationshouldnotberegardedasofferingacompleteexplanationofthetaxmattersreferredtoandissubjecttochangesinthelawandotherapplicablerules.Localpublicationsofamoredetailednaturearefrequentlyavailable,andreadersarea

3、dvisedtoconsulttheirlocalErnst&Youngprofessionalsformoreinformation.Ernst&Youngproducesguidesonpersonaltaxandimmigrationsystemsforexecutivesandonvalue-addedtax(VAT)andgoodsandservicestax(GST)systems.Ernst&YoungalsoproducestheannualWorldwidecorporatetaxguide.Directo

4、ryOfficeaddresses,telephonenumbersandfaxnumbers,aswellasnamesandemailaddressesofoilandgastaxcontacts,areprovidedfortheErnst&Youngmemberfirmsineachcountry.Thelistingforeachtaxcontactincludesadirect-dialofficetelephonenumber,ifavailable.Theinternationaltelephonecount

5、rycodeislistedineachcountryheading.Telephoneandfaxnumbersarepresentedwiththecityorareacodeandwithoutthedomesticprefix(1,9or0)sometimesusedwithinacountry.InternetsiteFurtherinformationconcerningErnst&Young’soilandgasservicesmaybefoundatwww.ey.com/oilandgas.Ernst&You

6、ngJune2013Thispublicationcontainsinformationinsummaryformand,therefore,isintendedforgeneralguidanceonly.Itisnotexpectedtobeasubstitutefordetailedresearchortheexerciseofprofessionaljudgment.NeitherEYGMLimitednoranyothermemberoftheErnst&Youngorganizationcanacceptanyr

7、esponsibilityforlossoccasionedtoanypersonactingorrefrainingfromactionasaresultofanymaterialsinthispublication.Onanyspecificmatter,referenceshouldbemadetotheappropriateadvisor.iiContentsContentsAlgeria.................................................................

8、.....................................1Angola.....................................................................................................