In 1994, Dr Brian Twomey and Olaf Fjellsa engaged with the UN’s Subcommittee on Extractive Industries Taxation Issues for Developing Countries. The engagement contributed to the development of decommissioning law and regulation in South East Asia, with books published under the UN’s Economic and Social Commission for Asia and the Pacific:
From this engagement, Dr Brian Twomey was invited in 2014 to present the findings and address issues related to the United Nations Model Double Taxation Convention between developed and developing countries. From this presentation, Dr Twomey and Olaf Fjellsa contributed to a paper on this topic for the UN, where the scope of work covered:
- Broad principles behind a government’s regime for decommissioning and considers the actual work needed to achieve local, national, and international requirements.
- Methods by which the assignment of responsibilities to carry out such work, and the different legal frameworks which govern the relationship between the host state/resource owner and contractor involved with the extractive activity.
- Examining the different models for funding decommissioning work and the methods by which the costs can be estimated.
The paper was subsequently published in 2016 by three other authors.
