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Journal of Energy & Natural Resources Law Volume 6, 1988 - Issue 3

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Original Articles

A Note on the Structure of the Dutch Petroleum Taxation System

Dominique ThonBodø School of Business, Bodø, Norway. March 1987. Revised February 1988. Thanks are due to Alex Kemp, David Rose and Peter Plasschaert for useful discussions. The usual disclaimer applies.

Pages 162-168 | Published online: 08 Jun 2015

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https://doi.org/10.1080/02646811.1988.11433628

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Reprinted in NOGEPA (Nederlandse Olie en Gas Exploratie en Produktie Associatie) Legal Handbook (1979).
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Ibid.
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J. Savelbergh, “Planning points and pitfalls for operators and investors in the Dutch sector of the continental shelf,” [1984/85] Oil and Gas Law and Taxation Review, pp. 182–188.
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For the economic reasoning see A. Sandmo, “A note on the neutrality of the cash flow corporation tax” (1979) 4 Economic Letters, pp. 173–176.
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