摘要
中哈原油管道是中国第一条跨国原油管道,在建设、采办、运营上存在着与哈方在技术、商务以及法律上的对接问题,因此,在签订有关管道的各种合同时需要考虑适合两国的法律法规等一系列问题。中哈管道有限责任公司(KCP)的中方人员在中国石油天然气勘探开发公司(CNODC)总部和各事务所的大力支持下,在解决商务和法律对接问题中,摸索到了一些处理跨国建设项目问题的方法,为今后进行跨国建设项目提供了可以借鉴的模式和思路。跨国建设项目中需要进一步探讨的问题还有很多,鉴于中哈管道的运作经验,跨国公司的管理框架设计应列入今后项目的可行性研究范围;搞清合作国之间税收体系的不同点以及税收优惠政策,也有助于解决跨国公司的管理体制问题并最大限度地享受税收优惠。
The China-Kazakhstan Pipeline is the first transnational crudeoil pipeline ever constructed in China which faces a host of technical, business and legal issues on how to coordinate everything with the Kazakhstan side, regarding construction, procurement and operation. Consequently, much consideration needs to be given to the respective laws and regulations of the two countries, when the pipeline-related contracts are signed. With the great support from the CNODC headquarters and branches, the Chinese employees of KCP have come up with some new ways to address the legal and business issues concerning transnational construction projects. But a host of problems concerning such projects are still left for further studies. In light of the operation experience of KCP, the issue of framework of management within multinationals, ought to be brought into the scope of a feasibility study for such projects, in the future; the difference between the taxation systems and tax incentives of different countries need to be clarified to help the multinationals better address the issue of a management framework, and to enjoy the taxation incentives to their best benefit.
出处
《国际石油经济》
2005年第10期40-43,共4页
International Petroleum Economics
