The current tax legal system in Iran's new oil contracts is of great importance in securing government revenues and attracting investment. Oil contracts such as cross-selling and production sharing have a complex structure that creates special tax obligations for contractors. This legal system must be able to protect the rights of the government and provide suitable conditions for investors with complete transparency and coordination to prevent legal disputes.
The approach of the present research is analytical-descriptive and, by examining legal sources, sample contracts, and related regulations, has conducted a comparative study of the tax obligations and requirements of oil contractors. The approach of this research is based on a comparative analysis of tax regulations with the provisions of oil contracts, identifying existing challenges and legal conflicts. The aim of this approach is to present a comprehensive and accurate picture of the current tax legal system and to pave the way for improving and promoting legal security in this area.
The results of the research show that legal ambiguities and conflicts between tax regulations and contract provisions create legal uncertainty and tax disputes and can negatively affect the attraction of foreign investment and the sustainable development of the oil industry. Therefore, reforming and carefully coordinating tax laws with oil contracts is a fundamental necessity to ensure the interests of the government and the legal security of investors.