| OT20201 | Background |
| OT20202 | Overview of the Main
Types of Costs Incurred in Oil Exploration and Production:
Introduction |
| OT20203 | Overview of the Main
Types of Costs Incurred in Oil Exploration and Production:
Exploration |
| OT20204 | Overview of the Main
Types of Costs Incurred in Oil Exploration and Production:
Production |
| OT20205 | Overview of the Main
Types of Costs Incurred in Oil Exploration and Production:
Abandonment |
| OT20206 | Payments under
Licences. |
| OT20250 | Commencement |
| OT20251 | World-wide
Activities |
| OT20252 | Small quantity of
oil |
| OT20254 | Link with mining |
| OT20255 | Cessation |
| OT20300 | Take or Pay Gas Sales
Contracts |
| OT20310 | Sales of Oil
Introduction. ICTA88\s493 |
| OT20311 | Sales of Oil etc.
Non-arm's length |
| OT20312 | Sales of Oil etc.
Disposals. ICTA88\s493(1) |
| OT20313 | Sales of Oil etc.
Appropriations. |
| OT20314 | Sales of Oil etc. Other
non-arm's length transactions. |
| OT20315 | Sales of Oil etc.
Nomination scheme. Adjustments Ignored. |
| OT20320 | Currency Differences and
Section 493. Introduction. |
| OT20321 | Currency Differences.
Bases used for conversion. |
| OT20322 | Currency Differences.
Possible Scenarios. |
| OT20330 | Transfer Pricing.
Introduction. |
| OT20331 | Transfer Pricing.
Pre-CTSA. |
| OT20332 | Transfer Pricing. CTSA
Periods. |
| OT20333 | Transfer Pricing.
Disputes. |
| OT20334 | Advance Pricing
Agreements. |
| OT20340 | Non-sterling functional
currency. |
