The state and development of the oil and gas sector in the Republic of Chad

The article examines the current issues surrounding the taxation of oil profits in Chad, a nation with a diverse national and legal background. It focuses on the characteristics of taxation within the oil and gas industry and aims to identify existing challenges along with potential solutions. The research includes an analysis of international models of taxation governance in oil and gas, as well as a comprehensive review of Chad’s tax framework established through legislative processes. Notably, Chad’s tax policies still reflect colonial influences, largely inherited from the pre-independence French administration, impacting foreign corporations involved in oil extraction. The author emphasizes the distinct challenges of the oil and gas tax regime in Chad and explores opportunities for reform. Additionally, the paper investigates global taxation strategies and comparisons with Chad’s legal structure in the oil and gas field, informed by existing legislative documents.