ÐÏࡱá>þÿ °²þÿÿÿ®¯ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥Á]à ð¿5&bjbjÛ·Û· 4йÝ&\¹Ý&\5ÿÿÿÿÿÿ·¦¦ÿÿÿÿ2222$V„2x 0ÚÚÚÚÚµµµ÷ùùùùùù$¨!¶^$H µµµµµ ÚÚÛ2 EEEµjÚÚ÷Eµ÷EEVç@«Úÿÿÿÿ–ýgÏÿÿÿÿ' ãH 0x 3x¦$5¦$«¦$«8µµEµµµµµ  Eµµµx µµµµÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ¦$µµµµµµµµµ¦> ä: Table 1.0 Strengths WeaknessesUp-front payment: The regime does not require up-front payments in the form of bonuses and major stock takes. Therefore the state share arrived at from streams of payment. Surface rental and training cost are too insignificant to be described as such. Osmundsen (2008) holds that ‘The major challenge in attracting petroleum investments is the high level of front end loading of investments’. Royalty: a rate of between 5% - 12.5% is provided depending on the water depths. The Jubilee Field has a rate of 5%. The royalty enables the state to also get early cashflow. State Participation: participation through Carried and Participating interest makes the state part owners though it does not share in exploration risk and development risk (in case of the CI) but does share in both production and commercial risk with investor. State interest ranges from 12.5% to 30%. Jubilee field has 13.75%. Unlimited carry forward of Losses and non-capping of the exploration and development cost recovery: This element of the regime makes it more investor friendly allowing for Corporate Income tax only after deduction of allowable expenses. Additional Oil Entitlements (AOE): AOE enables the state capture more of the economic rent as it focuses on additional profit over and above the investor’s RoR. It enhances neutrality and progressivity of the regime. Standardisation Clause: The standard clause is set to protect investor’s investments. It is used to prevent legislative intervention in a negotiated contract (Faruque, 2006). Hence, the Ghanaian system insulates the investor and makes the regime more stable at least for signed contract. Thin Capitalisation and Non-Capping of interest expense: The failure of the PITL to cap interest expense would lead to thin capitalisation. By this investors can siphon funds away under the cover of interest thereby reducing chargeable profit. Though the IRA has a clause to stripe companies, Amoako-Tuffour & Owusu-Ayim (2010) asserts that that clause is not applicable to petroleum and again it has not been enforced in the mining sector. Withholding Taxes (WHTs): The problem of thin capitalisation above is made worst by the fact that interest expense and dividends are not subject to final WHT. The PITL puts the state in a double jeopardy by the waiving of WHTs on work or services rendered by affiliate companies. In as much as the IRA can reset the price of work done to prevailing market values; it can scarcely do so for management services rendered by an affiliate company. The most contentious of the WHTs issue according to Amoako-Tuffour & Owusu-Ayim (2010), is that WHT on individual income tax is subject to the individuals contract especially as expatriates will earn high incomes if employed. Transfer Pricing: This involves the pricing of goods or services supplied by a subsidiary company too low or too high in order to move profit from higher tax bracket into a lower tax bracket. But in petroleum IOCs uses this ploy to move profit from one tax jurisdiction to another usually across borders which denies the host country its revenue in terms taxes. The PNDC law (PNCL 84) which seem to deal with this is weak and might not be able to deal with the issue objectively. Ring Fencing: The ring fencing being applied in the PITL will delay cash flow to the state as it allows cost from other fields being explored by the same company to be deducted from a producing field by the same company. On the other hand, this would encourage more exploration and development which could yield more future cash flow.  Table 2.0 NigeriaCote D’ivorireCongoCameroon GuineaUgandaSign Bonus$25m$12--$1.5m$0.5Prod Bonus0.1%<200mbbl $12m--$5m-Royalties8%-15%12.5%13%12.5%State ParticipationVaries10% initial + 10% AI interest @ LIBOR + 1%-Carried Interest 50%-20% initial + 15% + interest @ LIBORCost recovery and other invest incentivesExploration & Dev. Cost 20% uplift on CAPEX in year of acquisitionCost Recovery cap 80% of gross production70% cap on cost recoverNo limits on cost recoveryNo limits on cost recovery60% limit on cost recoveryTax Allowance50% on capex-----Income Tax65.75%, 85% petroleum profit tax 27%35%57.5% / 48.65%35%30%Split of Profit Oil with StateSplit of Profit Oil with State20%>20,000bpd 30%Split of Profit Oil with State 50%Split of Profit Oil with StateSplit of Profit Oil with StateAdditional Oil Entitlement (AOE)35%46%50%-<30% RoR @ 0% -Others: Rentals---- Source: Data taken from Amoako-Tuffour & Owusu-Ayim (2010) with adjustments to reflect the characteristics of the Jubilee Field. Ernst & Young (2011), Global Oil & Gas Tax Guide, EYG no. DW0092. Table 3.0 Ghana $MNigeria $MCote d’Ivoire $MCongo $MCameroon $MEquatorial Guinea $MUganda $MState Take (ST scenario I)NCF40,531 40,531 40.03%58,192 57.47%52,118 51.47%55,565 54.88%68,210 67.37%45,204 44.64%39,298 38.81%NPV8,128 35.72%11,201 49.04%10,558 46.24%11,272 49.35%13,939 61.03%9,316 40.79%8,183 35.49%(ST scenario II)NCF35,583 38.86%50,766 55.44%48,369 52.64%48,169 52.60%60,834 66.43%40,052 43.74%34,793 37.99%NPV7,141 38.86%9,922 47.40%9,780 46.73%9,790 46.77%12,477 59.61%8,292 39.61%7,296 34.46%(ST scenario III)NCF45,475 40.99%65,617 59.15%56,113 50.58%62,963 56.76%75,587 68.14%50,356 45.39%43,802 39.48%NPV9,1115 36.95%12,481 50.43%11,347 45.86%12,755 51.51%15,401 62.23%10,341 41.78%9,079 36.37% Table 4.0 Ghana $MNigeria $MCote d’Ivoire $MCongo $MCameroon $MEquatorial Guinea $MUganda $MInvestor Take (IT scenario I)NCF 60,723 59.97%43,063 42.53%49,136 48.53%45,689 45.12%33,044 32.63%56,050 55.36%61,957 61.19%NPV14,629 64.28%11,640 50.96%12,277 53.76%11,569 50.65%8,902 38.97%13,525 59.21%14,873 64.51%Investor Take (IT scenario II)NCF 55,991 61.14%40,807 44.56%43,369 47.36%43,404 47.40%30,740 33.57%51,522 56.26%56,781 62.01%NPV13,707 65.75%11,010 52.60%11,147 53.27%11,142 53.23%8,455 40.39%12,640 60.39%13,874 65.54%Investor Take (IT scenario III)NCF 65,460 59.01%45,318 40.85%54,821 49.42%47,972 43.24%35,348 31.86%60,579 54.61%67,132 60.52%NPV15,552 63.05%12,269 49.57%13,397 54.14%11,994 48.46%9,349 37.77%14,409 58.22%15,885 63.63% Table 5.0 CountryScenario I (%) (Business as usual – BSA)Scenario II (%) (Lower Band –BSA less Standard Error)Scenario III (%) (Lower Band –BSA plus Standard Error)Average (%)Cameroon67.3766.4368.1467.31Nigeria57.4755.4459.1557.35Congo54.8852.6056.7654.75Cote D’Ivoire51.4752.6450.5851.56Guinea44.6443.7445.3944.59Ghana40.0338.8640.9939.96Uganda38.8137.9939.4838.76 Table 6.0 CountryScenario I (Business as usual – BSA) (Months)Scenario II (Lower Band –BSA less Standard Error) (Months)Scenario III (Lower Band –BSA plus Standard Error) (Months)Average (Months)Uganda242423 24 Ghana242524 24 Guinea252624 25 Cote D’Ivoire252724 25 Congo262726 26 Nigeria252725 26 Cameroon313031 31  Table 7.0 CountryScenario I (Business as usual – BSA) (Months)Scenario II (Lower Band –BSA less Standard Error) (Months)Scenario III (Lower Band –BSA plus Standard Error) (Months)Average (Months)Uganda293028 29 Ghana313230 31 Guinea323431 32 Cote D’Ivoire343632 34 Congo353635 35 Nigeria343632 34 Cameroon454743 45     !ÛÜ  "ÓÔÛÜÝŸ »(ñåÕÆ»³»³»³»Æ§—�§ñ§³…³}m^Oh/,h³9CJOJQJaJh¶_Lh³9CJOJQJaJh/,h³95�CJOJQJaJh³9CJaJhÒÙh]s{CJaJ h¶_Lh]s{h]s{h]s{5�CJOJQJaJh]s{CJOJQJaJh]s{CJaJhP -h]s{CJaJh¶_Lh]s{CJOJQJaJhP -h]s{5�CJOJQJaJhØJECJOJQJaJh]s{h]s{CJOJQJaJ  !ª Y ¡ Ž g ‰ýä|aaaaaa$ & F„S„dh$If^„S`„a$gd]s{hkd$$If–lÖÖp#p# t Ö0ÿÿÿÿÿÿöp#6öÖÿÖÿÖÿÖÿ4Ö4Ö laölyt¶_L$ Æê„Sdh¤$If^„Sa$gd¶_L ‰CäÅ"ääääÑVTTT{kdz$$If–lÖÖ0¡p#¡Ï t Ö0ÿÿÿÿÿÿöp#6öÖÿÿÖÿÿÖÿÿÖÿÿ4Ö4Ö laölyt¶_L$„Sdh$If^„Sa$gd¶_L$ & F„S„dh$If^„S`„a$gd]s{ "#+:@JQXèèÉè®è�„Z„¦ÿdh¤$„È„Ò& #$/„´If^„Z`„¦ÿgd¶_L 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