United Nations Taxation Guideline for Worldwide Decommissioning

In 1994, Dr Brian Twomey and Olaf Fjellsa engaged with the UN’s Subcommittee on Extractive Industries Taxation Issues for Developing Countries. The engagement contributed to the development of decommissioning law and regulation in South East Asia, with books published under the UN’s Economic and Social Commission for Asia and the Pacific:

From this engagement, Dr Brian Twomey was invited in 2014 to contribute to developing the UN’s Decommissioning Taxation Guideline. Dr Brian Twomey was invited to present the findings and address issues related to the United Nations Model Double Taxation Convention between developed and developing countries.

Subsequently, Dr Brian Twomey was involved in developing the Guideline on Tax Treatment of Decommissioning for the Extractive Industries with three other authors, which was published in 2016

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