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Upstream Oil and Gas ($175) - Self study

This is a self paced ADIT preparatory course. It covers the taxation of the 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. The course has been designed to accommodate working professionals that can not be part of the Zoom Live sessions.

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

Not applicable

Not applicable

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
  • Practice multiple choice questions with answers & explanations
  • Essay & Problem Question assessments - with tutor feedback


This course requires basic knowledge of International Tax Principles


Kengaaju Ann