Tax Treatment for Gross Split Production Sharing Contracts in Indonesian Oil and Gas Sector
The Government of Indonesia (“GOI”) first regulated Gross Split Production Sharing Contracts (“Gross Split PSC”) in early 2017, with the enactment of Minister of Energy and Mineral Resources (“MEMR”) Regulation Number 8 of 2017 regarding Gross Split Production Sharing Contracts, as amended by MEMR Regulation Number 52 of 2017 regarding the Amendment of MEMR Regulation … Tax Treatment for Gross Split Production Sharing Contracts in Indonesian Oil and Gas Sector