Skip to main content

Upstream Oil and Gas ($250) - Tutor Paced with zoom sessions

This ADIT preparatory course, covers the examines the taxation of upstream oil and gas operations in an international context. It is a result based course that will focus on fundamental tax issues within the oil and gas sector, including a number of country examples, permanent establishments and transfer pricing methods, the taxation of intellectual property, mergers and acquisitions, financing and trading activities within the sector. It has been designed to meet the requirements of the ADIT Upstream Oil and Gas syllabus.
Enrollment is Closed

Course start date: 08 March 2021

Course end date: 16 April 2021

Enrol and attend the first two weeks at no cost.

Topics covered

  • An introduction to Taxation of Upstream Oil and Gas sector
  • Tax and Fiscal Regime
  • Country tax examples
  • Permanent Establishments
  • Technical Services
  • Mergers and Acquisitions
  • Intellectual Property
  • Leasing
  • Oil & Gas Financing
  • Profit repatriation
  • Oil and gas trading
  • Transfer pricing for upstream oil and gas
  • Governance of mineral resources
  • Arbitration of oil and gas disputes
  • Tax issues relating to decommissioning oil and gas assets
  • Recent trends in Transfer Pricing

Length of course

The course spans for six weeks.

week 1, Students are introduced to the course. This week, students will have access to 25% of the course materials on the course portal. This includes, Chapter 1 - 4 of the course manual, podcast covering all topics, practice questions and 4 hours of zoom online class. .

Week 2, Students are to participate in an online assessment, with answers submitted at the end of the second week. To enable students answer these questions the tutor will make recommendations on academic resources relevant to the assessment. The tutor will provide a feedback at the end of the week

Week 3, Students receive 25% of the course materials and are required to attend classes by weekend.

Week 4, Students participate in the second assessment, based on what has been taught in week 1, 2 and 3. Tutor shall provide a feedback at the end of the week

Week 5, Students receive the final 50% of the course materials. Students are required to participate in 8 Hours of zoom teaching this weekend.

Week 6, Students participate in the third assessment, based on what has been taught through out the course. Tutor shall provide a feedback at the end of the week

Note that all live sessions are held during weekends to enable working students attend and participate.

Study materials

In this course, students will be given the following;

  • A course manual/text book
  • Podcase with video slides
  • Intergovernmental resources & links (OECD, UN etc)
  • Recommended academic journals
  • Case summary & analysis
  • Practice multiple choice questions with answers & explanations
  • Essay & Problem Question assessments - with tutor feedback
  • Zoom Live sessions


This course does not require any prerequisite knowledge


Kengaaju Ann