نوع مقاله : مقاله پژوهشی
نویسندگان
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The history of the petroleum industry shows that host countries, after the virulent experiences of the old concession system and the international revolutions in the middle of the twentieth century, turned to new investment petroleum systems. The new investment system has been known as the framework of production sharing contracts. It is believed that the first reason for the appeal to this contractual pattern is that these contracts respect the countries’ sovereignty principle over natural resources. The second reason is that the fiscal components in these contracts are flexible and attractive. However, Iran, despite the long time since the Islamic Revolution, remains doubtful about using production sharing contracts. It is stated that the reasons for this are, first, that Iran’s sovereignty over natural resources would be ignored, and second, that legal obligations prohibit it. This article legally analyzes sovereignty and the main fiscal elements of these contracts and explains the optimal features of such agreements. Then, it examines the applicability of these contracts in Iran’s fields by researching the status of Iran’s petroleum regulations and, finally, presents essential proposals.
کلیدواژهها [English]
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