The oil and gas industry is an important industry for several European countries. Due to the uniqueness of the industry, there have been special corporate taxation rules for the oil and gas industry where jurisdiction adopts formulary apportionment rules for levying cross-border corporate...

This study examines the influence of corporate tax planning and market value of oil and gas companies in Nigeria. The data was collected from annual reports and accounts of the sampled companies for the period of ten years from 2005 to 2014. Data is analyzed by means of descriptive statistics...