عنوان مقاله [English]
Revenues from the sale of raw materials are one of the main sources of income for developing countries. Meanwhile, taxes are among the major revenues of host countries in foreign investments, and in particular, oil contracts, while the amount of taxes directly affects the decision of oil companies to participate or not participate in free projects. Therefore, determining the proper mechanism for receiving taxes is one of the important decisions that affect the process of entering the capital into developing countries. In this paper, we will examine the tax status of the IPC contracts, addressing the problems in this regard, and criticizing the practical steps taken by the Iranian government in obtaining tax from oil contracts. At the end of this paper, it will be determined that the tax mechanism in the IPC contracts has been created to encourage investment in the oil industry, but apparently does not fit perfectly with some of the country's tax principles.