Economic Evaluation of Fiscal Regime of Buy-Back Contracts in Comparison with Production Sharing Contracts (Case Study: Azadegan Oil Field) مقالة

مؤلف: Kohan Hoosh Nejad، Roohollah ؛ Manzoor، Davood ؛ amini، masoud ؛

Iranian Economic Reveiw Spring 2018, Volume 22 - Number 2 التصنيف: العلمية - البحثية/ISC (‎20 صفحة - من 579 إلی 598 )

الکلمات المفتاحية: Iran Fiscal Regime Buy-Back Production Sharing Take

خلاصة:

fiscal regime is one of the main differences between petroleum contracts. Fiscal regimes in oil contracts are divided to two main categories namely Concessionary and Contractual Systems. In contractual systems, the main difference between service and production sharing contracts is the way of compensation of contractor services which could be in cash or in kind. In production sharing contracts the contractor receives a portion of produced oil. One of the main criteria to compare fiscal regimes is government and contractor takes in real values. Comparing the net present value of contractor take shows that it could have been more desirable and cost effective to use production sharing contract in Iranian Azadegan oil field instead of Buy-Back.

ملخص الجهاز:

"579-598 Economic Evaluation of Fiscal Regime of Buy-Back Contracts in Comparison with Production Sharing Contracts (Case Study: Azadegan Oil Field) Roohollah Kohan Hoosh Nejad*1, Davood Manzoor2, Masoud Amani3 Received: August 8, 2017 Accepted: September 4, 2017 Abstract iscal regime is one of the main differences between petroleum contracts. Comparing the net present value of contractor take shows that it could have been more desirable and cost effective to use production sharing contract in Iranian Azadegan oil field instead of Buy-Back. Back in the 1980s, the UK government take reached nearly 90 per cent for a brief period (Nakhle, 2010) This study intends to calculate the value of the current takes of the foreign contractors in the buy-back contracts of Azadegan oil field, and compare it to production sharing contracts, using the simulation technique. It is worth noting that the taxation system governing the buy-back contracts is considerably different from other service contracts, and the income tax payable by the contractor is considered as a non-capital cost in the project account; which will be reimbursed to the contractor in the amortization period, according to the conditions set forth in the contract and the appendix related to product sales. 4. 2 PSC Simulation Based on the information provided about buy-back contract of the Azadegan oil field, this section aims to answer the question what happens to the rate of the contractor take1, assuming the agreement was signed as a production sharing contract."

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