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1、GlobaloilandgastaxguideGlobaloilandgastaxguide20132013iPrefaceTheGlobaloilandgastaxguidesummarizestheoilandgascorporatetaxregimesin74countriesandalsoprovidesadirectoryofErnst&Youngoilandgastaxcontacts.Thecontentisbasedoninformationcurrentto1January2013,unlessotherw
2、iseindicatedinthetextofthechapter.TaxinformationThispublicationshouldnotberegardedasofferingacompleteexplanationofthetaxmattersreferredtoandissubjecttochangesinthelawandotherapplicablerules.Localpublicationsofamoredetailednaturearefrequentlyavailable,andreadersarea
3、dvisedtoconsulttheirlocalErnst&Youngprofessionalsformoreinformation.Ernst&Youngproducesguidesonpersonaltaxandimmigrationsystemsforexecutivesandonvalue-addedtax(VAT)andgoodsandservicestax(GST)systems.Ernst&YoungalsoproducestheannualWorldwidecorporatetaxguide.Directo
4、ryOfficeaddresses,telephonenumbersandfaxnumbers,aswellasnamesandemailaddressesofoilandgastaxcontacts,areprovidedfortheErnst&Youngmemberfirmsineachcountry.Thelistingforeachtaxcontactincludesadirect-dialofficetelephonenumber,ifavailable.Theinternationaltelephonecount
5、rycodeislistedineachcountryheading.Telephoneandfaxnumbersarepresentedwiththecityorareacodeandwithoutthedomesticprefix(1,9or0)sometimesusedwithinacountry.InternetsiteFurtherinformationconcerningErnst&Young’soilandgasservicesmaybefoundatwww.ey.com/oilandgas.Ernst&You
6、ngJune2013Thispublicationcontainsinformationinsummaryformand,therefore,isintendedforgeneralguidanceonly.Itisnotexpectedtobeasubstitutefordetailedresearchortheexerciseofprofessionaljudgment.NeitherEYGMLimitednoranyothermemberoftheErnst&Youngorganizationcanacceptanyr
7、esponsibilityforlossoccasionedtoanypersonactingorrefrainingfromactionasaresultofanymaterialsinthispublication.Onanyspecificmatter,referenceshouldbemadetotheappropriateadvisor.iiContentsContentsAlgeria.................................................................
8、.....................................1Angola.....................................................................................................