Oil & Gas extraction is a major global business. As corporations like ExxonMobil and Chevron operate worldwide, they must deal with different legal systems. A crucial aspect of these legal systems is taxation, which often determines the profitability of economic activity. This lecture will provide basic information about the worldwide Oil & Gas industry and the principal international tax regimes for upstream Oil & Gas operations.

Professor Przemyslaw Pest holds a Ph.D. degree in Law, specializing in Financial Law from the University of Wrocław (Poland). At the University of Wrocław, he works as Assistant Professor at the Faculty of Law, Administration and Economics. Professor Pest’s research interests are focused on public finances and taxation. As a Fulbright Scholar-in-Residence Grantee at the University of Wyoming in 2017 spring semester, he teaches International Business in the UW MBA program. With Professor Robert W. Godby of the UW Energy Economics & Public Policies Center, he is researching natural resources taxation in Wyoming.

International Oil & Gas Business and Taxation