قیمت‌گذاری انتقالی شرکت‌های چندملّیتی در صنعت نفت و گاز و راهکار مقابله با آن

References

Afik, Z., Lahav, Y. “Practical Valuation of Risk Transfer in Advance Pricing Agreements”, Journal of Tax Administration, 4:1, (2018).

Andres, Ariel, and Sanchez Rojas. Deconstruct to Reconstruct: How To Tax Digital Economy Companies. Colombia: Universidad de los Andes, (2020).

Baistrocchi, E (1). “The International Tax Regime and The BRIC World: Elements For a Theory”, Oxford Journal of Legal Studies, 32:4, (2013).

Baistrocchi, E (2). “The Transfer Pricing Problem: A Global Proposal For Simplification”, American Bar Association, 59:4, (2006).

Benshalom, I. “Rethinking The Source of The Arm's-Length Transfer Pricing Problem”, Virginia Tax Review, 32:3, (2013).

Brauner, Y. “Value in The Eye of The Beholder: The Valuation of Intangibles For Transfer Pricing Purposes”, Virginia Tax Review, 28:79, (2008).

Couzin, R. “Policy Forum: The End of Transfer Pricing”, Canadian Tax Journal, 61:1, (2013).

Csurulya, C. “The Future of Transfer Pricing In European Union's Tax Law”, Cluj Tax Forum Journal, 2021:2, (2021).

De Colle, S., Marie Bennett, A. “State Induced, Strategic, or Toxic? An Ethical Analysis of Tax Avoidance Practices”, Business & Professional Ethics Journal, 33:1, (2014).

Delahay, D., Schmalz, K. “Why Upstream Oil and Gas Poses Lower Transfer Pricing Risks Than Other Industries”, Tax Notes International, 93:2, (2019).

Devos, K. “Implications For The Concept of 'Tax Benefit/Advantage' As Prescribed in The Australian and British General Anti-avoidance Rules in Tackling Tax Base Erosion And Profit Shifting”, Common Law World Review, 44:4, (2015).

Eden, L., Juarez Valdez, L., and Li, D. “Talk Softly But Carry A Big Stick: Transfer Pricing Penalties and The Market Valuation of Japanese Multinational in The United States”, Journal of International Business Studies, 36:4, (2005).

Feinschreiber, R., Kent, M. “Malaysia Issues Transfer Pricing and Advanced Pricing Arrangement Rules”, Corporate Business Taxation Monthly, 13:11, (2012).

Fletcher, S., Price, R., and Voytovych, V. “Primer on Liquefied Natural Gas Transfer Pricing”, International Tax Review, (2015).

Hunter, C., Herr, T., and Hayland, M. “Transfer Pricing For The Rest of Us”, Palgrave Macmillan Journals, 50:2, (2015).

Irish, C. “Transfer Pricing Abuses And Less Developed Countries”, Inter-American Law Review, 18:1, (1986).

McLean, S., Charles, D., and Rajkumar, A. “Navigating Transfer Pricing Risk in The Oil and Gas Sector Essential Elements of a Policy Framework for Trinidad and Tobago and Guyana”, Studies and Perspectives Series –ECLAC Subregional Headquarters For The Caribbean, 101, (2021).

Wilson-Rogers, N., and Dale Pinto, P. “Reconceptualising Australia's Transfer Pricing Rules: An Approach Based on Adopting Economic Presence As A Basis For Taxation”, eJournal of Tax Research, 13:2, (2015).

Zebian, F., Lin, L., and Wood, J. “Transfer Pricing For Bareboat Charters in The Offshore Drilling Industry”, International Tax Review, (2015).

Websites

UNCTAD. 2014. Urgent Global Action Needed to Tackle Tax Avoidance. Retrived From: https://unctad.org/news/urgent-global-action-needed-tackle-tax-avoidance. Last Access 20th March 2023.

Cases

Australia vs Chevron, 21 April 2017, Federal Court 2017 FCAFC 62

Central De Gas De Chihuahua, SA v. United States, 790 F. Supp. 1302 (W.D. Tex. 1992)

Korea vs “K-GAS Corp”, November 2021, Daegu District Court, Case No 2019구합22561

Norway vs. Exxonmobil Production Norway Inc., January 2018, Lagsmanret no LB-2016-160306

Norway vs Fortis Petroleum Norway AS, March 2022, Court of Appeal, Case No LB-2021-26379

Norway vs Saipem Drilling Norway AS, August 2019, Borgarting lagmannsrett, Case No LB-2018-55099 – UTV-2019-698

Romania vs “GAS distributor” SC A, December 2020, Court of Appeal, Case No 238/12.03.2020

Sweden vs Svenske Shell AB, October 1991, Supreme Administrative Court, Case no RÅ 1991 ref. 107

Ukrain vs Rivneazot, September 2019, Supreme Administrative Court, Case No 817/1737/17

Translated References into English

Executive regulations of Law Permitting Registration of Branches or Representative Offices of Foreign Companies approved on March 31, 1998 by Board of Ministers [In Persian]

Executive regulations of revised article 107 of Direct Taxes Act approved on June 1, 2016. [In Persian]

Circular No. 18921 / 1623 / 232 dated August 20, 2016 of National Tax Administration regarding handling the tax file of branches and agencies of foreign companies in Iran. [In Persian]

The General Conditions, Structure and the Model of Upstream Oil and Gas Contracts dated August 3, 2016. [In Persian]

Shiravi, Abdol Hossein. Oil and Gas Law. Third edition, (Tehran: Mizan Publishing, 2016). [In Persian]

Law Permitting Registration of Branches or Representative Offices of Foreign Companies approved on November 12, 1997. [In Persian]

Direct Taxes Act approved on February 22, 1988 with revisions dated July 22, 2015. [In Persian]