Taxand：2024年全球能源税收国别指南（英文版）（52页）.pdf

1、TAX AND ENERGY COUNTRY GUIDE 2024Brought to you by Taxand,Your Global Tax PartnerCONTENTSTAXAND TAX AND ENERGY COUNTRY GUIDE 2024 2CONTENTSINTRODUCTION 3AUSTRALIA 4CANADA 7CHINA 10DENMARK 12FINLAND 15FRANCE 18GERMANY 21GREECE 25INDIA 28NETHERLANDS 31NORWAY 33POLAND 36SOUTH AFRICA 39SPAIN 41SWEDEN 44

2、USA 47Energy has never been more important than it is today,particularly as the world races to decarbonize in response to climate change.The expenditures made in this sector are enormous,and are often supported by tax incentives regimes and/or will be impacted by the tax treatment of such capital in

3、tensive projects.As a result,energy policy and tax policy are intertwined as never before,and understanding the taxation of energy and the energy sector is critical to achieving the desired outcomes for investors,developers and governments.The Taxand Tax and Energy Country Guide 2024 brings together

4、 the knowledge and experience of energy taxation specialists from around the world,to create a single resource useful to anyone interested in energy projects.With this guide,businesses and investors can quickly gain an understanding of the key elements of the tax regimes impacting projects in many o

5、f the most important countries participating in the energy sector,including:principal forms of energy produced and used;how energy development,production and consumption are taxed;what key tax issues most affect energy-sector acquisitions and project development;and what foreign investors in energy

6、projects should know about local taxation.As the race to net zero emissions accelerates and the types of energy projects evolve,the various global tax regimes are also expected to change.Reach out to any of the specialists listed in this guide as key contacts for their respective countries to ask qu