International Tax Review - 2015 Energy guide

4th edition

International Tax Review published its fourth energy industry guide, in association with Deloitte, analyzing the tax and transfer pricing implications for taxpayers operating across the oil and gas sector. The guide offers an insight into the sector and provides readers with a non-technical background with the latest information on how energy companies are taking advantage of nontraditional energy sources as well as updating techniques used for decades.

2015 Energy Industry Guide

The 2015 guide is comprised of nine different articles written by Deloitte tax professionals from around the globe.


Changing times: transfer pricing issues in the oil and gas industry

By Randell G. (Randy) Price and John M. Wells, national transfer pricing leaders – Deloitte oil and gas industry

O&G BEPS developments

Relevant BEPS developments and implications for oil and gas industry

Nadim Rahman and Vitaliy Voytovych discuss how developments with the the OECD BEPS project can impact the oil and gas industry.

O&G downturn

Oil and gas industry downturn and transfer pricing considerations

Randy Price, Sam Fletcher and Mayank Gautam explain how a downturn in production for the oil and gas industry and a reduction in the price of oil will impact an energy company’s transfer pricing arrangements.

TP for bareboat charters

Transfer pricing for bareboat charters in the offshore drilling industry

Firas Zebian, Linda Lin, and Joe Wood explain the transfer pricing specifics involved in bareboat charter related to the offshore drilling industry.


Primer on liquefied natural gas transfer pricing

Samuel Fletcher, Randy Price and Vitaliy Voytovych provide an overview of the value chain, common methodologies and considerations involved in transfer pricing for liquefied natural gas-related companies.

O&G intangibles

The new black gold: Transfer pricing of intangibles in the oil and gas sector

John Wells, Vitaliy Voytovych, and Firas Zebian explain why intangible assets in the oil and gas industry have become so valuable and how taxpayers can manage transfer pricing compliance of intangible assets to mitigate their transfer pricing risks.

Australian LNG

Australian CSG to LNG: A shift from construction to export and beyond

John Bland, Emily Falcke, and Geoffrey Cann, of Deloitte Australia, explain how the liquefied natural gas production scene is changing in Australia and what these changes mean for a company’s transfer pricing and international tax operations.


The UK Government’s new diverted profits tax

Aengus Barry and Brendan Burgess explain the implications for the global energy and resources sector when considering the UK’s diverted profits tax.

People power

People power in O&G transfer pricing

Aengus Barry, Brendan Burgess and Roman Webber assess the mechanism to charge for IP in the upstream oil and gas industry in light of some of the recent base erosion and profit shifting (BEPS) developments.

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