قراردادهاي امتيازي جديد و منافع كشورهاي توليد كننده نفت: تحليلي بر مالكيت نفت، نظارت و مديريت دولت ميزبان و رژيم مالي قرارداد

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

هدف از اين مقاله بررسي قراردادهاي امتيازي جديد مي باشد. در اين راستا، مالكيت برنفت، موضوع نظارت و مديريت بر عمليات نفتي و رژيم مالي مورد ارزيابي قرار گرفته است. در خصوص موضوع نخست تحقيقات ما را به اين نتيجه رساند كه مالكيت نفت در قراردادهاي امتيازي جديد تا زماني كه نفت توليد نشده است در مالكيت دولت ميزبان باقي مي ماند وتنها بعد از توليد است كه مالكيت آن در سرچاه به صاحب امتياز منتقل مي شود. اين ويژگي، اين نوع قراردادها رااز قراردادهاي خدمات و مشاركتد متفاوت مي سازد. زيرا در نوع اولي انتقالي صورت نمي گيرد و تمام نفت در مالكيت دولت باقي ميماند و در نوع دوم پيمانكار درصدي از نفت را در نقطه صدور مالك ميشود. درخصوص مديريت و نظارت برفرايند عمليات مطالعات ما نشان داد كه درامتيازنامه ها به منظور تامين كنترل و نظارت كشور ميزبان تغييراتي به سود اين كشورها ن صورت گرفت. معذلك، در عمل بدليل نداشتن مهارت و فناوري هاي لازم چنين نظارت و كنترلي نه تنها در امتيازنامه ها بلكه در ساير قراردادها كمتر اثربخش بوده است. در ارتباط با رژيم مالي، كه مواردي چون حق الامتياز، ماليات و پذيره را پوشش مي دهد، تحولاتي كه در امتيازات جديد رخ داده است را به سود كشور ميزبان ديديم؛ ولو اين كه دراين خصوص بسته به شرايط خاص معافيت و تخفيفاتي از حيث ماليات، حق الامتياز و پذيره براي صاحب امتياز پيش بيني شده است. معذلك، در اساس، رژيم مالي امتيازنامه هاي جديد تعهدات متعدد و متنوعي را برعهده امتيازگيرنده مي گذارد كه در مجموع شكاف آنها را با ديگر قراردادها كمتر مي كند.

The main purpose of this Article is to examine the new concession agreements, and to compare relevant modifications and changes with the traditional concessions, they have undergone. To this end three subjects are examined: The ownership of the oil, governmental control and management of the oil production and the fiscal regime of the agreements in question. In an attempt to deal with the first issue, the study has differentiated between two situations: A situation where the oil is still in place and has not yet been exploited. In this case, as is with other new oil contracts, under the new concessions the government still owns the oil. The other situation is when the oil is produced and is technically speaking at the wellhead, in which point the concessionaire acquires the ownership of the produced oil; while the host government retains ownership of resources that remains in the subsoil. This salient feature of the concessions (both the new and the traditional ones) makes it distinguishable from other petroleum contracts. For instance, in a production sharing agreement a percentage of the ownership of product is conveyed to the contractor at the exporting point, whereas, under a service contract, the contractor does not acquire any ownership rights over the oil production. With respect to governmental control and management, we have found that due to awareness of the host governments of the benefits of their natural resources, they were able to obtain the right of control and management of the exploration and exploitation of their resources , which found expression not only in the new concessions but also in such agreements as service and production sharing contracts. In practice, however, because of the paucity of the requisite skill and technology for exploration and exploitation operations, they have not been able to achieve such a purpose. As regards the question of the fiscal regime, where such matters as taxation, royalty and bonus were examined, we found that all changes made, were in favour of the host countries: except, however, where the risk of failure to explore successfully was very high; in which case more attractive and incentive rewards were granted to the concessionaire.