
%0 Journal Article
%A Hayne, Catherine A. 
%T BUSINESS AND TAX ISSUES FOR PETROLEUM EXPLORATION AND DEVELOPMENT COMPANIES INVESTING IN THE UNITED STATES OF AMERICA
%J The APPEA Journal
%D 1991/06/30
%V 31
%N 1
%P 494-501
%K 
%R https://doi.org/10.1071/AJ90045
%U https://www.publish.csiro.au/paper/AJ90045 
%X Oil and gas exploration and production opportunities in the United States represent possibilities for investment by Australian petroleum companies in the 1990s. This paper focuses on the unique characteristics of the oil and gas industry, and is intended as an entrepreneurial guide to some of the practical business and tax issues which corporate executives will confront when proposing to do business in the United States. It provides a detailed examination of the key issues, but, due to the complexity of United States and Australian laws, this paper should not be used as a substitute for detailed advice. 
