Aim and Objectives of the Research
The aim of this research is to examine the fiscal regime for production sharing contracts in the upstream petroleum industry in Nigeria. It examines the concept, features, history and major outlines of production sharing contracts (PSCs) in the upstream sector of the oil and gas industry vis-à-vis the relevant statutes governing the system with the aim of highlighting the numerous lacuna and the challenges they present in practice. It also reviews the various statutory instruments and institutions regulating the operation of production sharing contracts in Nigeria. It discusses the challenges in the operation of PSCs in the upstream petroleum industry in Nigeria with a view to achieving the following objectives:
a. scrutiny of the extant fiscal regime for production sharing contracts in Nigeria with a view to unraveling the extent of their adequacy to regulate the operation of the acreage or oil mining leases to which they apply;
b. determining the factors responsible for the disputes between the NNPC and the IOCs as it relates to the applicable fiscal regime for production sharing contracts in the upstream petroleum industry in Nigeria;
c. analysis of the divergent judicial interpretations of the provisions of the production sharing contracts as it relates to the applicable fiscal regimes for production sharing contracts in Nigeria;
d. examination of the factors limiting public debate of applicable fiscal regimes for production sharing contracts in Nigeria.
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