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Author

Tracy Johnson

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Open access 2026

The legal and economic impacts of globe pillar two on South African oil and gas taxation

This article examines how the OECD/G20 Global Anti-Base Erosion (GloBE) Pillar Two rules affect the legal design and project economics of South Africa’s upstream oil and gas tax regime. It addresses a gap in the literature by combining doctrinal analysis of the Global Minimum Tax Act 46 of 2024 with an adaptation of th...

Alison Futter, Tracy Johnson · 0 citations

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