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Tax Implications of Petroleum Arrangements in Nigeria
Oil, Gas & Energy Law Intelligence (OGEL) (2015)
  • Kamoru Taiwo Lawal

There are many arrangements in the Nigeria’s oil sector. These arrangements are diverse with

each having its tax implication. This article examines the various taxes as they relate to

individual arrangements in the oil sector. The article further examines the various oil and gas

contracts and/or arrangements. The examination of these various contracts is followed by

reviewing the various taxes that are applicable to the sector. A proper understanding of

various arrangements will go a long way in assisting contracting parties in assessing the tax

implication of the various options as well as in determining which arrangement is appropriate

in a particular situation as well as how to go about it. In doing this, a comparative analysis is

made, with reference to the proposed Petroleum Industry Bill, 2012, to show the fiscal

innovations contained in the proposed bill.

  • Petroleum; Taxation,
  • Contractual Arrangements
Publication Date
July, 2015
Citation Information
Kamoru Taiwo Lawal. "Tax Implications of Petroleum Arrangements in Nigeria" Oil, Gas & Energy Law Intelligence (OGEL) Vol. 13 Iss. 4 (2015)
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