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evaluation of tax issues of marginal oil fields operators.
By JOHN ADEWALE
The study was designed to achieve the following objectives: i. To review the existing tax systems on Joint Venture Operations of Marginal Oil Fields with a view to ascertain its impact on Marginal Oil Fields survival. ii. To ascertain the extent to which the current tax incentives and allowances for Joint Ventures Operations of Marginal Oil Fields promote local participation in the upstream sector of the nation’s oil industry iii. To establish the effect of current royalty rate on joint venture operations of marginal oil fields in Nigeria. iv. To assess the economic implications of granting tax holidays to joint venture operations of small field operators. 102 PAGES | CHAPTER 1-5