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Автор: Grafiati
Опубліковано: 10 грудня 2022
Оновлено: 29 січня 2023

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Статті в журналах з теми "Anti-Avoidance Law"

1

Trotter, Paul D. "Canada's general anti-avoidance rule." Intertax 17, Issue 5 (May 1, 1989): 180–84. http://dx.doi.org/10.54648/taxi1989041.

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Moerman, Sébastien. "The French Anti-avoidance Legislation." Intertax 27, Issue 2 (February 1, 1999): 50–63. http://dx.doi.org/10.54648/taxi1999010.

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de la Feria, Rita. "Harmonizing Anti-Tax Avoidance Rules." EC Tax Review 26, Issue 3 (May 1, 2017): 110–11. http://dx.doi.org/10.54648/ecta2017012.

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Oliver, J. David B. "Anti-avoidance Measures and the Rule of Law." Intertax 25, Issue 12 (December 1, 1997): 414. http://dx.doi.org/10.54648/taxi1997080.

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5

Alarie, Benjamin. "Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 613–29. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.alarie.

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Tim Edgar's contributions to our understanding of tax avoidance and anti-avoidance remain ahead of their time. In this paper, the author argues that Edgar's work on building better general anti-avoidance rules (GAARs) was particularly prescient—correct in its claim that tax avoidance can and should be eliminated through effective anti-avoidance measures. The author maintains that although Edgar's position and vision will eventually be realized, Edgar himself did not anticipate the manner in which this would occur. The author's first claim is that the law is incomplete, and this incompleteness problematizes any insistence on the immediate adoption of strict anti-avoidance measures. The author explains how and why the current stage of legal development falls significantly short of completely specifying the law, including the tax law. The author's second claim is that the next decades will bring considerably more sophisticated and effective approaches to legal development. Described, in broad terms, are some of the mechanisms through which our tax systems are moving toward a legal singularity (a state of the law that is functionally complete and well specified). The author proceeds to outline the implications of his two main claims for the future of GAARs and anti-avoidance—specifically, how the realization of a much more complete system of law will leave effectively no further scope for tax avoidance. Tax law, in the asymptotic realization of Edgar's work and vision, will become well targeted and well equipped to address tax avoidance. Tax avoidance as we know it will cease to exist.
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6

Radić, Irena. "Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law." Zbornik radova Pravnog fakulteta Nis 60, no. 92 (2021): 227–58. http://dx.doi.org/10.5937/zrpfn0-29165.

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One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens. In this process, many states adopt a general anti-avoidance rule that allows for tax administration to deny tax benefits realized through the use of abusive tax arrangements, which are in accordance with the letters of the law but circumvent its purpose. At the EU level, Article 6 of the Directive 2016/1164 (Anti-Tax-Avoidance Directive, ATAD), laying down rules against tax avoidance practices that directly affect the functioning of the internal market, contains the general anti-avoidance rule (GAAR). This paper aims to analyze the ATAD's GAAR and related case law of the European Court of Justice in tax avoidance cases in the context of abuse of EU law. In the first section, the author defines tax avoidance and tax evasion in order to clearly distinguish the two terms, and explains the need for the GAAR. The second part presents the elements of the GAAR and the consequences of its application. The third section addresses the issue of legal certainty in applying the GAAR. As one of the prerequisites for tackling the unacceptable tax avoidance and aggressive tax planning is enhanced cooperation of tax administrations and greater transparency of tax information, the author analyzes the 2011 Directive on administrative cooperation in tax matters (DAC) and its numerous amendments. Finally, we present perspectives on the harmonization of direct taxes and depict a potential global solution to reform the outdated international corporate tax system, with action on the reallocation of taxing rights and minimum effective taxation.
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7

Podshivalova, Daria. "Country Note: Combating Tax Avoidance In Russia: Historical Perspective And Current Trends." Intertax 49, Issue 1 (January 1, 2021): 82–96. http://dx.doi.org/10.54648/taxi2021008.

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The development of anti-avoidance techniques in Russia has historically had some difficulties. The nascent development of anti-avoidance techniques in the pre-revolutionary period was actually suspended by the tax policy of the Soviet Government. After the dissolution of the Soviet Union, Russia faced significant socio-economic transformations that required a reform of the taxation system. The beginning of the XXI century in Russia was characterized by the formation of a modern tax system and intensification of the search for new effective anti-avoidance techniques. In the 1990s, the problem of tax avoidance became extremely acute on the Russian tax policy agenda. Due to the absence of the developed tax legislation and unstable federal government, tax avoidance threatened the economic security of the state and could even have undermined its social and economic development due to budget losses. According to various estimates, as a result of massive tax avoidance in the 1990s, Russia annually lost approximately 30% of the payments that were due. Over the past decade, the mechanism for combating tax avoidance in Russia has been remarkably improved. Currently, the Russian tax authorities are making significant progress in applying various anti-avoidance techniques. The two semantic parts of this article reveal the Russian efforts in the formation of effective anti-avoidance techniques. The first part of the article is devoted to the Russian approach to the definition of ‘tax avoidance’ and outlines the main stages of the development of anti-avoidance techniques. The second part of the article deals with the major financial techniques successfully used in Russia, including judicial, statutory, tax treaties, organizational, and other means for countering tax avoidance. Gig economy, sharing economy, crowd work, online platform, gig worker, employment status, personal service company (PSC), misclassification, deemed employment relationship, independent contractor.
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8

Schönfeld, Jens. "CFC Rules and Anti-Tax Avoidance Directive." EC Tax Review 26, Issue 3 (May 1, 2017): 145–52. http://dx.doi.org/10.54648/ecta2017016.

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The effects of the Anti-Tax Avoidance Directive (ATAD) on Controlled Foreign Company (CFC) rules have been instructively discussed in depth, especially in the German scholarly literature.1 The following contribution re-examines a few aspects against the background of a hypothetical case and addresses various issues, including the question as to whether the Directive does not also give taxpayers a certain minimum level of protection and at the same time impose general limits on national legislatures.
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9

Perera, Gasdon C. "Anti-avoidance Legislation in the Eastern Caribbean." Intertax 21, Issue 11 (November 1, 1993): 562–66. http://dx.doi.org/10.54648/taxi1993069.

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Moreno, Andrés Báez. "How Do ‘The Old’ and ‘The New’ Live Together? the Principal Purpose Test and Other Anti-avoidance Instruments in Tax Treaties." Intertax 49, Issue 10 (October 1, 2021): 771–85. http://dx.doi.org/10.54648/taxi2021079.

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The entry into force of the Multilateral Instrument (MLI) will entail the massive incorporation of a general anti-avoidance rule (the principal purpose test) into a significant number of double taxation conventions. However, these conventions often contain other clauses of different origin that have traditionally been used to deal with the phenomenon of treaty abuse. This article describes the ‘problems of coexistence’ between the principal purpose test and these other clauses when their conditions of application and legal consequences may be different. Finally, it also offers legal solutions to these conflicts. Base erosion and profit shifting, multilateral instrument, anti-avoidance rules, general anti-avoidance rules, special anti-avoidance rules, principal purpose test, beneficial ownership, limitation on benefits.
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Дисертації з теми "Anti-Avoidance Law"

1

Rooijen, Ada van. "Anti-avoidance techniques : Canada and the Netherlands :." Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=22705.

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Canada and the Netherlands have developed different anti-avoidance techniques. On 13 September 1987, a new general anti-avoidance rule came into effect in Canada. The scope of application of this new rule remains uncertain. Some writers have suggested that the rule incorporates the business purpose test and the step transaction doctrine, while others have contended that section 245 is a version of the abuse of rights doctrine. After a comparative analysis of Canadian and Dutch anti-avoidance techniques, it is suggested that section 245 is a Canadian version of the Dutch judicial doctrine of fraus legis. The two conditions for the application of both instruments, namely that the transaction was entered into with the motive or purpose to avoid tax, and that the avoidance transaction offends the object and spirit of the Act, are in fact the same.
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Calvert, Teresa Michelle. "An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert." Thesis, North-West University, 2011. http://hdl.handle.net/10394/6280.

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Tax avoidance has been a concern to revenue authorities throughout the ages, and revenue authorities worldwide are engaged in a constant struggle to ensure taxpayer compliance while combating tax avoidance. South Africa is no exception to this struggle and the increasingly innovative ways in which taxpayers seek to minimise their tax burdens necessitate amendments in order to remain at the forefront of taxpayer compliance. In view of the above, the general anti-avoidance rules (GAAR) have been amended numerous times to address weaknesses. The most recent of these amendments are those of 1996 and 2006. The research on GAAR in South Africa has focused on critical analyses once the legislation fails to stand up to the rigours of court, and has thus used the principle of hindsight to criticise GAAR and recommend improvements. However, in their current form (post-2006 amendments) the GAAR have not been presented before the courts, and thus the use of hindsight is not an appropriate tool to determine if the current GAAR regime has improved upon the weaknesses identified in the past. This study applied a qualitative case study approach to determine if the 2006 amendments to GAAR have in fact addressed these weaknesses. The current GAAR regime was applied to previous cases to determine if the unfavourable judgments for the Commissioner would now be considered favourable. In executing this process, an instrument was developed in phase 1 of the literature study to apply the new GAAR to the cases. In the second phase of the study this framework was applied to case law in which the previous GAAR regimes failed to stand up to the rigours of court, thus determining whether the 2006 amendments to GAAR addressed the weaknesses of the previous GAAR regime. The final phase of the study consisted of a literature control to determine if similar such conclusions have been made by other commentators to support the findings of the study. The findings of the case studies revealed that, on a balance of probabilities, none of the cases selected for analysis would have been held in favour of the Commissioner if they were brought to the courts today on the same grounds that they were attacked at the time and the courts used the instrument developed in phase 1 to apply the GAAR to these transactions. The study therefore indicates that the use of similar (often identical) wording of the purpose test as in the previous GAAR, as well as the use of the purpose test in conjunction with the amended abnormality test still result in a GAAR regime that may be an ineffective deterrent to tax avoidance.
Thesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Campus, 2011.
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Lekman, Daniela Adela. "Principal purpose tests of tax treaty law in comparison with the General Anti-Avoidance rule of the EU Anti-Tax Avoidance Directive." Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-422870.

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Wang, Frederick. "Tax haven planning within the scope of the North American anti-avoidance legislation." Thesis, McGill University, 1986. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=63890.

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Kujinga, Benjamin Tanyaradwa. "A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a Measure Against Impermissible Income Tax Avoidance in South Africa." Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/33430.

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Анотація:
This thesis comparatively analyses the SA income tax general anti-avoidance rule (GAAR) in s 80A-L of the Income Tax Act 58/1962 and similar rules in Australia, Canada, the UK and the judicial doctrines in the US and the UK. It is argued that, while the SA GAAR may serve as a deterrent, it is going to have limited efficacy against impermissible tax avoidance due to the uncertainty it creates. It is argued that uncertainty will cause judicial activism to protect permissible tax avoidance, extensive and inconsistent judicial interpretation and confusion amongst taxpayers and SARS as to what constitutes permissible or impermissible tax avoidance. This thesis ends by recommending certain amendments, based on the comparative analysis, to the SA GAAR which can reduce uncertainty and thus improve it efficacy.
Thesis (LLD)--University of Pretoria, 2013.
Mercantile Law
Unrestricted
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Prebble, Zoë, and John Prebble. "Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part I)." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/123574.

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This paper compares the general anti-avoidance rule of incometax law with the Civil Law doctrine of abuse of law (Rechtsmissbrauch, abusde droit) in eight jurisdictions: Germany, Croatia, New Zealand, Australia, France, the e uropean u nion, the u nited s tates and the United Kingdom. The paper addresses the statutory and judge-made general anti-avoidance rules in these jurisdictions and deals with the core concept of avoidance an on how these eight jurisdictions either frustrate avoidance or allow it.
Este artículo compara la norma anti-elusiva general de la ley del impuesto a la renta con la doctrina del abuso de derecho del Civil Law(Nt 1) (Rechtsmissbrauch, abus de droit) en ocho jurisdicciones: Alemania, Croacia, Nueva Zelanda, Australia, Francia, la Unión Europea, los Estados Unidos y el Reino Unido. El artículo se ocupa de las normas anti-elusivas generales legislativas y jurisprudenciales en estas jurisdicciones y aborda el concepto central de la elusión. El artículo se enfoca en transacciones que la mayoría reconocería como elusivas y en cómo estas ocho jurisdicciones frustran la elusión o la permiten.
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Prebble, Zoë, and John Prebble. "Comparing the General Anti-avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part II)." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/123114.

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This article compares and analyzes how member States of the European Union, the United States of America and the United Kingdom combat tax avoidance through its legal systems. The article addresses issues such as the influence of the Court of Justice of the European Union and the case Cadbury Schweppes in establishing anti-avoidance rules in member States of the European Union and the application of Business Purpose Doctrine in the United States of America and the United Kingdom.
El presente artículo compara y analiza la manera en que los Estados miembros de la Unión Europea, los Estados Unidos y el Reino Unido combaten la elusión tributaria a través de sus sistemas legales. El artículo aborda temas como la influencia del Tribunal de Justicia de la Unión Europea y el caso Cadbury Schweppes en el establecimiento de normas antielusivas en los Estados miembros de la Unión Europea, y la aplicación de la doctrina de la simulación en los Estados Unidos y en el Reino Unido.
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Stopforth, David Paul. "A history of the anti-avoidance legislation applying to settlements for income tax purposes." Thesis, University of Glasgow, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.254093.

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Prebble, John. "Kelsen, the Principle of Exclusion of Contradictions, and General Anti-­Avoidance Rules in Tax Law." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4648/1/SSRN%2Did2645423.pdf.

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The philosopher Hans Kelsen is most famous for his "pure theory of law", expounded in his book of that name. For most of his scholarly life, Kelsen argued that, as part of the pure theory, two norms that contradict one another within the same legal system breach the philosophical principle of exclusion of contradictions and therefore cannot both be valid at the same time. On some occasions he went further and argued that neither of two such norms can be valid. Famously, Kelsen changed to the opposite opinion later in life. Both Kelsen's original and his ultimate positions on the principle of exclusion of contradictions shed light on an area of law that he never considered: general anti-­avoidance rules in income tax law, known as "GAARs". GAARs are increasingly common in tax statutes. One cannot argue that GAARs give rise to what logicians call contradictions. Nevertheless, from a practical and substantive point of view the effect of a GAAR could loosely be described as akin to a contradiction of norms, in logical terms a breach of the principle of exclusion of contradictions. For instance, a GAAR may prevent a taxpayer from relying on a relieving provision in a tax statute, on the grounds that such reliance amounts in the circumstances to tax avoidance. For this kind of reason, people criticise GAARs because they are seen as breaching the principle of certainty, one of the foundations of the rule of law. General principles in Kelsen's work shed light on the way in which GAARs operate and on the way in which they fit into the legal systems of which they form part. Although the effect of a GAAR has something in common with the effect of a breach of the principle of exclusion of contradictions, the unusual nature of tax law justifies the existence of GAARs. (author's abstract)
Series: WU International Taxation Research Paper Series
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10

Haffejee, Yaasir. "A critical analysis of South Africa's general anti avoidance provisions in income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1243.

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This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. An analysis of the secondary provisions contained in sections 80I, 80B and 80J of the new GAAR was performed in the third chapter. With regards to section 80B, it was submitted that the Commissioner should issue an Interpretation Note detailing all the methods ―he deems appropriate.
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Книги з теми "Anti-Avoidance Law"

1

Krishna, Vern. Tax avoidance: The general anti-avoidance rule. Toronto: Carswell, 1990.

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2

Rosenblatt, Paulo. General anti-avoidance rules for major developing countries. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.

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3

Reardon-Kofmel, Iris. The judicial concept of tax avoidance in Switzerland: An analysis from the perspective of Swiss domestic law and its double taxation conventions where there are no anti-abuse provisions. Basel: Helbing Lichtenhahn, 2015.

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4

Tax avoidance in Canada: The general anti-avoidance rule. Toronto, ON: Irwin Law, 2002.

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5

Erlichman, Harry. Tax Avoidance in Canada: The General Anti-Avoidance Rule. Irwin Law, 2002.

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6

Orow, Nabil. General Anti-Avoidance Rules: A Comparative International Analysis. Jordans, 2000.

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7

Ji, Xu. Specific anti-avoidance rules in the era of GAAR. 2005.

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8

Keesoony, Selina. Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule. Taylor & Francis Group, 2022.

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9

Keesoony, Selina. Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule. Taylor & Francis Group, 2022.

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Keesoony, Selina. Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule. Taylor & Francis Group, 2022.

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Частини книг з теми "Anti-Avoidance Law"

1

Shome, Parthasarathi. "General Anti-avoidance Rules (GAAR)." In Taxation History, Theory, Law and Administration, 349–62. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_29.

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Shome, Parthasarathi. "Specific Anti-avoidance Rules (SAAR)." In Taxation History, Theory, Law and Administration, 329–47. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_28.

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Keesoony, Selina. "General anti-avoidance legislation in other jurisdictions." In Tax Avoidance and the Law, 120–52. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003080473-5.

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Riccardi, Lorenzo. "Anti-Avoidance Rules and Permanent Establishment Concept." In Chinese Tax Law and International Treaties, 103–9. Heidelberg: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_8.

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Prebble, Rebecca, and John Prebble. "General anti-avoidance rules and the rule of law." In The Routledge Companion to Tax Avoidance Research, 61–77. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-5.

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Traversa, Edoardo, and Pierre M. Sabbadini. "Anti-avoidance Measures and State Aid in a Post-BEPS Context: An Attempt at Reconciliation." In State Aid Law and Business Taxation, 85–110. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_6.

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"General Anti-Avoidance Provisions." In Foundations of Taxation Law 2022, 964–82. 14th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154444.040.

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"Income Alienation Anti-Avoidance Provisions." In Foundations of Taxation Law 2022, 983–94. 14th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154444.041.

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Ismer, Roland. "ABUSE OF LAW AS A GENERAL PRINCIPLE OF EUROPEAN UNION (TAX) LAW." In A Guide to the Anti-Tax Avoidance Directive, 66–85. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789905779.00012.

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Campbell, Colin, and Robert Raizenne. "Countering Tax Avoidance in Canada before the General Anti-Avoidance Rule." In Studies in the History of Tax Law. Hart Publishing, 2021. http://dx.doi.org/10.5040/9781509939909.ch-013.

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Тези доповідей конференцій з теми "Anti-Avoidance Law"

1

Xu, Qingqing. "Analysis of Anti tax avoidance in the company law personality denial system." In 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icesame-17.2017.142.

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2

Fujinaga, Ryota, Mohamed Abdulrahman Alzaabi, Takahiro Toki, Motohiro Toma, and Kerron Kerman Andrews. "Anti-Collision Study for the Wells from New Artificial Islands Across Gigantic Mature Oil Field in Middle East Area." In SPE/IADC Middle East Drilling Technology Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/202131-ms.

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Abstract 107 new wells are planned to be drilled primarily from two new Artificial Islands during the period of one project from 2023 to 2029. The number of existing wells in the oil field has reached 1,068 Mother bores, 2,178 wellbores @16,453,666ft total well length as of December 2019. Trajectories, especially from existing Artificial Islands, are getting more complex so as to avoid collision issues, and it is becoming increasingly difficult to drill accordingly. It is of great importance to assure that it is possible to drill the planned wells without serious collision issues before the execution of the project. Trajectories for planned wells were drafted one-by-one utilizing "DecisionSpace Well Planning" based on the predetermined slot allocation with the planned drilling pad design. Geological models are incorporated into DecisionSpace Well Planning. Therefore, formation tops were taken into account in order to make the trajectories more realistic. After that, trajectories were exported to "COMPASS" and anti-collision scan was performed on well-by-well basis. Anti-collision scan was performed among planned wells as well as actual wells. In case that one well has such serious collision issues that the well cannot/should not be planned based on company policy as a result of Anti-collision scan, trajectory or Landing Point (LP)/Total Depth (TD) location were adjusted. Then, Anti-collision scan was carried out again. If it was confirmed that there is no serious Anti-collision issues, trajectory was considered as final. It has been found that all the wells during the period from 2023 to 2029 can be drilled without serious collision issues by slightly adjusting LP/TD while satisfying several practical drilling requirements. Through the Anti-collision study, following recommendations for the avoidance of collision were obtained:Multi Station Analysis (MSA)+In-Field Referencing (IFR)+SAG correction should be applied in all the Jack up operations as well as Island operationsApplication of real-time MSA should be considered on a case-by-case basisMWD survey for the past wells should be corrected with IFR+MSA to reduce EOU sizeRe-Gyro jobs for low-quality survey wells should be enhanced around the project's development areaKick off point (KOP) should be deeper in the center of the drilling pad and shallower in the edge of the drilling pad
Стилі APA, Harvard, Vancouver, ISO та ін.
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Feizal, Aulia Hamdani, Made Allan Pribadi, Eka Pambudi Riambomo, and Ridwan Durachman. "A Practical Approach to Manage Top-Hole Collision Risk in Crowded Fixed Platform: Implementation in Offshore East Kalimantan." In SPE/IATMI Asia Pacific Oil & Gas Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/205533-ms.

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Анотація:
Abstract The requirement of drilling in very close proximity to adjacent wells in surface hole section has been common as field become more crowded. This is true especially in offshore mature field where the last wells are drilled on a dense platform. In Santan Field, East Kalimantan, conductor pipes were driven between the existing wells since sidetrack or platform extension options were not available at the time while there are still opportunity for infill and step out wells. This situation introduces challenges on well construction in term of collision avoidance since the spacing between the wells are tight from surface point. The distance between slots is as low 1 meter from center-to-center, and 0.64 meter between wall-to-wall. Directional works was also required at shallow depth to kick of the well as per trajectory requirement. The risk of unplanned intersections with adjacent well can lead to financial loss, personnel safety as well as environmental issue. A comprehensive risk assessment were conducted during the planning phase as the safety of drilling operation has been one of the main concerns. Mitigations plan were then formulated with the objectives to manage the negative consequences to acceptable level. During the planning phase, detail anti-collision procedure was executed to evaluate the collision risk. On the field, several activities were carried out on adjacent wells prior to rig move in as mitigations measure: 1) Rig less resurvey, 2) Well integrity inspection, and 3) Well barrier placement. While drilling, following strategies were performed: 1) GWD utilization, 2) Monitoring on subject and adjacent wells, and 3) Collision-tolerant drilling bit application The all-surface hole were drilled safely without any HSE or reliability issue. No major indications of well collision were observed. However, the drilling time took bit longer than usual performance due to drilling controlled manner for anti-collision precautions. This paper explain how well collision mitigations was implemented in Santan Field, East Kalimantan, which can be a reference for further drilling as a successful case of top-hole drilling on a dense fixed platform. The method is expected to gain economic value, which is notably beneficial in mature field.
Стилі APA, Harvard, Vancouver, ISO та ін.
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