Petroleum fiscal systems: 2023 in review

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2023 was a relatively calm year for upstream oil and gas fiscal terms. In the aftermath of a colossal windfall tax impact observed in 2022 and a consequent industry pushback, we saw fiscal terms normalising in 2023. We summarise these developments and other global fiscal events: • Which countries made adjustments to 2022 windfall provisions? • Which countries are enhancing fiscal terms to lure investors? • Which countries were an exception amidst normalising fiscal terms?

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  • Global fiscal impact during 2023

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    Petroleum Fiscal Systems 2023 In Review.pdf

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