References
Books
Rangriz, Hassan and Gholam Hossein Khorshidi, Public Finance and Government Policy Setting, Tehran: Commercial printing and publishing, 2018.
Heiy’at, Zia-eddin, International Economics, Volume 2, Tehran: Ministry of Information Printing House, 1969. (in Persian)
Taheri-Fard, Ali and Hamed Saheb Honar, Comparing IPC Contracts with Buy-Back Contracts, Tehran: Deputy Director of Economic Researches, 2016. (in Persian)
Validi, Mohammad Saleh, Economic Criminal Law, Crimes Against Economic Security, Volume 2, Tehran: Jungle, 2014. (in Persian)
Articles
Tavakol Hamedani, Mohammad, “Iranian Oil and Gas Tax Issues”, Tax Research paper, Issue 35, 2002. (in Persian)
Shiravi, Abdolhossein, Sayyed Nasrollah, “Exploration and Development of Iran’s Oilfields through Buyback”, Natural Resources Forum, Volume 30, 2006
Fazl Zarandi, Saeed, Taxation Issue in New Oil Contracts, Tehran: News and Analysis Society A, September 14, 2016. (in Persian)
Aghaei, Allah Mohammad, “The Relationship between Consumption and Sales Tax and Value Added Tax”, Economic Magazine, Issue 19, 2003. (in Persian)
Akhlaghi, Behrouz and Asadollah Sahra-Navard, “Analysis of Legal Nature of Iran's Oil Buy Back Contract and Its Comparition with the Energy Charter Treaty”, Private Law Studies Quarterly, Volume 43, Issue 3, 2013. (in Persian)
Ameri, Faysal and Mohammad Reza Shirmardi Dezki, “The New Concession Agreements and the Interests of Oil Producer Countries: With Specific Reference to Ownership of the Oil, Host State’s Control and Management and the Fiscal Regime of the Agreements”, Quarterly Journal of Private Law Research, Volume 2, Issue 6, 2014. (in Persian)
Arab Mazar, Ali Akbar, Behrouz Bagheri and Maryam Gol-Mohammadi, “Buy-Back Contracts and its Tax Challenges in Iranian Oil and Gas Industry”, Quarterly Journal of Accounting and Auditing Research, Volume 8, Issue 30, 2016. (in Persian)
Baunsgaard, T. “A Primer on Mineral Taxation”, IMF Working Paper 01/139 Washington: International Monetary Fund, 2001.
Bostanian, Javad, “A Brief Critique of Property and Income Taxes in the Direct Tax Law”, Journal of Auditor, Issue 19, 2003. (in Persian)
Faraj-Pour, Ali Asghar, “New Model of Oil Contracts (IPC)”, Journal of City of Law, Issue 17 2016. (in Persian)
Ghandi A. Cynthian, L. C. “Do Iran’s Buy-Back Service Contracts Lead to Optimal Production? The case of Soroosh and Nowrooz”, Energy Policy, Volume 42, 2012.
Hafezian, Panthea, “Iran’s Import Regime (World Bank)”, Economic Journal, Volume 2, Issue 13-14, 2002. (in Persian).
Lazzari, Salvatore and Pirog, Robert. “Oil Industry Financial Performance and the Windfall Profits Tax”, CRS report for Congress, RL43689, 2008.
Lei, Zhu. ZhongXiang, Zhang. and Ying, Fan. “Overseas Oil Investment Projects under Uncertainty: How to Make Informed Decisions?”, Journal of Policy Modeling, Volume 37, Issue 5, 2015.
Leighty, W. CynthiaLin, C. Y. “Tax Policy Can Change the Production Path: A Model of Optimal Oil Extraction in Alaska”, Energy Policy, Volume 41, 2012.
Maddahi-Nasab, M. “Fiscal Analysis of New Iranian Petroleum Contract Called IPC from a Legal and Contractual Perspective”, OGEL 3, 2017.
Manzour, Davoud, Masoud Amani and Ruhollah Kohan-Housh, “Using Production Sharing Contracts in Iran’s Petroleum Industry: A Legal Analysis”, Journal of Iranian Energy Economics, Volume 4, Issue 15, 2015. (in Persian)
Mohammadi, Sam, Fakhreddin Asghari Aqmashadi and Mohammad Javad Haji Hosseini, “Review of the Specific Rules of Upstream Oil Contracts with Emphasis on the New Oil Contract Known as IPC”, Quarterly Journals of Administrative Law, Volume 3, Issue 9, 2015. (in Persian)
Rostami, Vali and Ahmad Ranjbar, “Legal Aspects of Taxation of Petroleum and Natural Gas”, Journal of Energy Law Studies, Volume 1, Issue 1, 2015. (in Persian)
Saheb Honar, Hamed, Ali Taheri-Fard, Fazel Moridi Farimani and Rouhollah Mahdavi, “Financial-Economic Evaluation of Iran's New Oil Contracts (IPC): A Case Study of the Third Phase of the Darkhovin Field”, Quarterly Journal of Economic Modeling Research, Volume 8, Issue 28, 2017. (in Persian)
Samiei, Ali Akbar, “A Discussion on Direct Tax Law”, Journal of Certified Public Accountant, Issue 2, 2004. (in Persian)
Smith, J. L. “A Parsimonious Model of Tax Avoidance and Distortions in Petroleum Exploration and Development”, Energy Economics, Volume 43, 2014.
Stauffer, T. and Gault, J. “Exploration Risks and Mineral Taxation: How Fiscal Regime Affect Exploration Incentives”, Energy Journal, Volume 6, 1985.
Sunley, E. M. Baunsgaard, T. and Simard, D. “Revenue from the Oil and Gas Sector: Issues and Country Experience”, IMF Working Paper, Post-conference draft, 2002.
Tavakol, Mohammad, “A Comparative Study on Real Estate Taxes”, Journal of Tax Research, Volume 16, Issue 48, 2008. (in Persian)
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