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Africa: EY’s oil and gas
tax capabilities

2 Africa: EY’s oil and gas tax capabilities

Contents
It’s time for Africa .....................................................................2
Natural gas in Africa: the frontiers of the Golden Age ..........................4
Our global organization .............................................................5
Our dedication to oil and gas .....................................................6
We understand your business ....................................................7
Our presence in Africa ............................................................. 10
EY’s oil and gas tax services in Africa ....................................... 11
EY oil and gas tax contacts in Africa .........................................12
Africa: EY’s oil and gas tax capabilities
1

It’s time for Africa
Africa is on an upward curve. According to the World Bank,
Africa could be on the brink of an economic takeoff, much like
China was 30 years ago and India 20 years ago. 1 This growth is
underpinned by a longer-term process of economic and regulatory
reform that has occurred across much of the continent since the
end of the Cold War, a period during which inflation has been
brought under control, foreign debt and budget deficits were
reduced, state-owned enterprises privatized, regulatory and legal
systems strengthened, and many African economies opened up
to international trade and investment. Political stability in African
countries is leading to a legal and tax environment that becomes
more certain, but also more challenging for existing operations.
Such challenges arise as governments react more quickly to adapt
their tax environment to changing economic conditions.
Most African economies proved resilient through the global
financial crisis, with the sub-Saharan region, for example,
rebounding very strongly from a slight dip in 2009 to grow,
according to International Monetary Fund (IMF) estimates, by
more than 6% in 2012. The region is expected to grow by more
than 7% in 2013, and by an average of almost 8% per year over
the 2014–2018 period. 2
African economic growth vs the BRICs
As an aggregate market, Africa is large: according to the IMF,
in purchasing power parity terms, its GDP share of the world total
was estimated at about 4% in 2012, which is almost equal to India
and greater than Russia and Brazil. Business leaders are planning
new developments and expanding existing ones, demonstrating
why Africa’s share of new global foreign direct investment
(FDI) projects has improved recently. Looking forward, capital
investments are forecast to grow to US$150b in 2015 and create
350,000 jobs per annum. 3 Although Africa currently attracts more
than 5% of global FDI projects, we believe this does not reflect
the increasing attractiveness of the African growth story. Africa
is unusual in this respect. Although Africa’s proportion of global
FDI has grown to some extent over the last decade, it does not
accurately reflect a region that has one of the fastest economic
growth rates and highest returns on investment in the world. 4
Africa’s share in global new FDI projects
20%
15%
10%
5%
0%
-5%
1,000
900
800
700
600
500
400
300
200
100
0
5.2%
5.4%
5.6%
3.5%
3.2%
899 867
764
339
421
2003 2007 2008 2011 2012
6.0%
5.0%
4.0%
3.0%
2.0%
1.0%
0.0%
Africa’s Total
Africa’s % Share of Global Total (Rhs)
-10%
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
Source: FDI Markets; EY Analysis
Brazil
India
Sub-Saharan Africa
China
Russia
Source: International Monetary Fund (IMF), World Economic Database,
April 2013
1. “Africa’s Future and the World Bank’s Support to It,” The World Bank, March 2011.
2. International Monetary Fund, Global Economic Database, April 2013.
3. Oxford Economics research conducted on behalf of EY.
4. The assertion of high returns is supported by a number of studies, including: Foreign
Direct Investments in Africa: Performance and Potential, UNCTAD, 1999; Collier and
Warnholz, “Now’s the Time to Invest in Africa,” Harvard Business Review, February
2009; Warnholz, “Is Investment in Africa low despite high profits?” Working Paper,
Centre for Study of African Economics, 2008; Lions on the move: The progress and
potential of African economies, McKinsey Global Institute, June 2010; The African
Challengers: Global competitors emerge from the overlooked continent, Boston
Consulting Group, 2010.
2 Africa: EY’s oil and gas tax capabilities

Political stability in African countries is leading to a legal and tax environment that becomes more
certain, but also more challenging for existing operations. Challenges come from the increasing
reaction speed of governments to adapt their tax environment to changing economic conditions.
Resources generally, and oil and gas specifically, have played
an important role in the continent’s growth. Nineteen African
countries are significant producers of oil and/or gas, and the
revenues from higher prices and the investments that new
discoveries are attracting have made a key contribution to growth.
At the end of 2012, African oil and gas reserves were estimated to
be more than 215 billion barrels of oil equivalent (boe). 5 While the
majority of proved reserves and production remains concentrated
in six countries — Nigeria, Libya, Algeria, Angola (oil), South Sudan
(oil) and Egypt (gas) — there have been significant new discoveries
in Ghana, Tanzania, Mozambique, Kenya and Uganda, with strong
prospects also seen in Sierra Leone and Mali. Most of these new
discoveries are not yet counted as proved reserves. Nigeria,
Algeria and Libya currently dominate reserves, and the three
countries collectively account for more than 75% of the region’s
total proved reserves.
African proved reserves of oil and gas (end-2012)
Nigeria
31%
S Sudan
2%
Other
8%
Libya
26%
Algeria
18%
Angola
7%
Egypt
8%
Source: BP Statistical Review of World Energy, BP plc, June 2013
So it is not surprising that investors are optimistic about the
potential for growth in the African oil and gas sector. While Africa
as elsewhere, has risks, the rewards are commensurately high.
In addition, oil and gas tax terms in certain African countries are
considered as competitive on a worldwide basis. As the oil and gas
tax regime is new for many African countries, EY tax professionals
cooperate with tax authorities and governments, providing
experience and advice on developing legislation.
As the oil and gas tax regime is new for
many African countries, EY tax professionals
cooperate with tax authorities and
governments, providing experience and
advice on developing legislation.
5. “BP Statistical Review of World Energy,” BP plc, June 2013
Africa: EY’s oil and gas tax capabilities
3

Natural gas in Africa: the frontiers
of the Golden Age
The world may be poised at the beginning of the Golden Age
of Gas, with natural gas being the only fossil fuel whose share
of the global energy mix is expected to grow. That expected
growth is to be driven by developments on both the demand
side — such as energy demand growth in China, the displacement
of coal-fired and nuclear power, and the displacement of some oil
products in transportation — and on the supply side, such as the
unconventional gas boom and the growing role of liquefied natural
gas (LNG). Africa is currently a small but growing part of the global
gas picture, and its prospects are even brighter still. With relatively
open access and generally attractive leasing terms, Africa’s oil
and natural gas resources have long attracted a broad spectrum
of investors — from the large integrated, international majors to
the large and small independent exploration and production (E&P)
companies, as well as national oil companies (NOCs) from outside
the region. North Africa has historically led the continent’s gas
sector, but recent growth has come from the huge associated gas
developments that have accompanied the West African offshore oil
boom. But with the huge recent discoveries in offshore East Africa
(in particular, Mozambique and Tanzania), the future of African gas
is expected to shift eastward.
Development of Africa’s unconventional gas resources — largely
in North Africa and South Africa — could also substantially add
to the potential new supply. Natural gas development holds
tremendous opportunity for Africa, and it can be a strong “prime
mover” for broader economic and social development. But those
opportunities come with risks and challenges — some that are
beyond the control of local/regional industry and government
and others that, while daunting, can be managed but will need
resolute and dedicated attention. Most importantly though, the
opportunities for Africa presented by the Golden Age of Gas are
enormous, and the challenges and risks can be addressed and
mitigated, if not fully overcome.
A decade ago, the world was estimated to have only 50 to 60
years’ worth of gas remaining; with the new unconventional
supply, the estimated resource life has risen to more than 200
years. 6 The world’s first large-scale LNG liquefaction facility
opened in Algeria in 1964, and by early 2012, 19 countries had
liquefaction capacity and/or were exporting LNG. Global trade in
LNG has grown from approximately 3 billion cubic meters (bcm)
in 1970 to more than 330 bcm in 2011. In early 2012, LNG import
capacity (as in, import terminals/regasification plants) existed in
25 countries. Global LNG liquefaction capacity, as of early 2012,
is approximately 300 metric tons per year (MT/yr). 7 With the
planned and proposed/possible additions to liquefaction capacity,
global capacity could reach 750 MT/yr by 2020. 8 Natural resource
development, particularly oil and natural gas, is a “foundational”
element of economic growth and development. In developing
countries, it typically accounts for a significant part of the state’s
revenues, and more importantly it represents a “prime mover” for
employment, infrastructure development and the improvement of
the broader social well-being. 9
African natural gas production and disposition
(demand + net exports = total production)
Billion cubic metres (bcm)
450
400
350
300
250
200
150
100
50
0
2010 2015f 2020f 2025f 2030f 2035f
Demand
Net exports
Source: EY calculations from International Energy Agency data in the
World Energy Outlook 2012
6. “Special Report: An Unconventional Bonanza,” The Economist, 14 July 2012
7. Liquefaction capacity is typically expressed in metric tons per year (MT/yr), whereas
gas production, consumption and trade are typically measured in terms of cubic
meters or cubic feet. One MT of LNG is roughly the equivalent of 1.36 billion cubic
meters (bcm) of natural gas
8. “Global LNG,” J.P. Morgan Cazenove — Global Equity Research, 13 January 2012
9. “McKinsey Quarterly: Africa’s path to growth,” McKinsey & Company, June 2010
4 Africa: EY’s oil and gas tax capabilities

Our global organization
EY is one of the world’s leading professional services
organizations, committed to doing its part in building a better
working world with extensive knowledge and hands-on industry
experience.
In a better working world trust increases, capital flows
smoothly and investors make informed decisions. A better
working world also develops talent in all its forms and
encourages collaboration. The insights and quality services
that EY delivers help build trust and confidence in the world’s
capital markets and economies.
Our professionals think globally and act locally on our client’s
behalf. Our firm has a strong account management philosophy,
supported by leading-edge knowledge management and
seamless technology. We accomplish this level of service
through highly effective internal communication.
For many years, our firm has been at the forefront of providing
leading advice to the oil and gas industry worldwide. EY ranks
first among all firms in providing external audit services to
public companies in the Fortune 1000. Our leadership and
presence across the country and around the world provide our
clients with readily accessible, highly experienced professionals
anywhere they conduct business — today and tomorrow.
Fortune 1000
Big Four audit
market share*
Other
2%
KPMG
19%
EY
30%
PwC
26%
Deloitte
23%
*By number of companies audited as of May 2013
Africa: EY’s oil and gas tax capabilities
5

Our dedication to oil and gas
EY’s Global Oil & Gas practice consists of a network of more
than 9,600 professionals with extensive experience working in
the oil and gas industry. Our professionals serve a wide range of
companies — independent exploration and production companies,
oilfield services companies, independent refiners, major integrated
corporations and national oil companies.
Our Global Oil & Gas Centers, like the professionals in our
Global Oil & Gas practice, are strategically located in areas that
allow us to best serve the needs of the oil and gas industry. In
addition to our Houston, London, Moscow and Bahrain Centers,
we have Satellite Centers in Aberdeen, Beijing, Brisbane, Calgary,
Cape Town, Johannesburg, Lagos, Perth, Rio de Janeiro,
Singapore and Stavanger.
Our experienced and dedicated Global Oil & Gas Center resources:
• Anticipate market trends and identify the services that companies
in the oil and gas industry need
• Execute the mobility of our global resources so that we provide
the right people in the right places at the right time to serve
our clients
• Develop and deliver oil and gas specific training to our
professionals to provide the knowledge necessary to deliver
high-quality services to our clients
• Develop points of view on relevant industry issues so that our
clients stay informed about key developments and trends
Our deep industry focus helps EY make a difference. It allows us
to help companies in the oil and gas industry meet their goals and
compete more effectively.
Calgary
Aberdeen
Stavanger
London
Europe, Middle East, India and Africa
4,800 professionals
Moscow
Beijing
Houston
Bahrain
Americas
3,300 professionals
Lagos
Asia-Pacific and Japan
1,500 professionals
Singapore
Rio de Janeiro
Johannesburg
Perth
Brisbane
Cape Town
EY has established a global network of
more than 9,600 professionals supported
by 15 Global Oil & Gas Centers.
6 Africa: EY’s oil and gas tax capabilities

We understand your business
The oil and gas industry is going through a period of fundamental
change. The challenges of meeting growing global demand for
energy against the backdrop of naturally declining production and
reserves from existing fields are significant. In order to meet these
challenges, the industry is moving into new areas with the growth of
unconventional resources as a cost-effective, viable resource: ultra
deepwater and the Arctic. With the International Energy Agency
(IEA) forecasting approximately $20 trillion needing to be spent
to meet future demand for oil and gas between now and 2035,
the issues oil and gas companies are facing span the technical,
commercial, financial and HSE aspects of their business. 10
We have indentified below a number of key industry issues and
highlighted some of the ways in which EY is assisting companies in
meeting those challenges.
Industry issues
How is EY assisting?
Regulatory compliance
Recent years have seen both an increase in regulation and an
increased focus on regulatory compliance. Companies have
increased their efforts to ensure compliance with existing and new
regulations, such as Sarbanes-Oxley (SOX) and the Foreign Corrupt
Practices Act. Many companies also face increased environmental
reporting requirements and managing the transition to International
Financial Reporting Standards in certain geographies. The pace
of change in this area is likely to accelerate with Dodd-Frank, the
UK Bribery Act, potential new deepwater drilling regulations, and
increasingly stringent environmental regulation and reporting all
set to add to the workload of the compliance functions, finance
departments and the broader organization.
Counterparty risk
Historically, oil and gas companies have entered into joint ventures
on large projects to share capital, technology, expertise and risk.
The attention on joint ventures and contracting partners has
been put into focus by recent events and can expose companies
to considerable financial and reputational risk. There needs to be
absolute clarity within these contracts regarding responsibilities,
decision-making and potential legal liabilities. In addition to this
contractual clarity, there will be an increased emphasis on venture
partner and contractor financial strength and their ability to
withstand the potential financial pressures that result from a major
incident.
• Completing statutory audits
• Completing sustainability audit assurance
• Completing compliance risk assessments
• Identifying and implementing improvements to the controls
framework
• Identifying and implementing controls and compliance
monitoring tools and processes
• Advising and preparing statutory and tax reporting
• Supporting internal audit functions
• Providing SOX/JSOX guidance and documentation resources
• Completing valuations, financial due diligence and modeling
• Completing joint venture audits and assurance
• Reviewing and improving enterprise-wide governance, risk
and compliance with advice and resources
• Supporting internal audit functions with expertise and
resources in key areas and geographies
• Providing capital and debt advice
10. World Energy Outlook 2012, IEA.
Africa: EY’s oil and gas tax capabilities
7

Industry issues
Cost management
Oil and gas companies have seen significant increases in
drilling, service, production and operating costs over the past
decade. Economic volatility has put the spotlight directly on cost
management as an area of competitive advantage. The increasing
levels of upstream capital expenditure that are being seen across
the industry are a further incentive for leading organizations to
optimize their costs and working capital.
Managing capital projects
With the industry experiencing a period of major capital investment,
the number of mega-projects with multi-billion dollar budgets has
increased dramatically in recent years. The budgets have become
so large and the technical, construction business and procurement
processes so complex that the difference between average project
management and leading project management processes can often
equate to billions of dollars.
Access to reserves
A vast majority of the world’s oil and gas resources are located in
countries that often restrict access for independent companies.
Even in more “open” economies, access to resources can be limited
by environmental or political restrictions. As a result, exploration
and production activities are moving into increasingly remote and
risky locations. Larger, more technically challenging and capital
intensive projects are leading to more joint ventures, which are
necessary to help companies share the associated risks, technology
and capital. Unconventional resources (such as oil sands, shale gas
and coal bed methane) are becoming an important part of oil and
gas companies’ portfolios as technology makes them cost-effective
and the need for energy makes them an important part of the
supply mix.
How is EY assisting?
• Optimizing working capital and management processes
• Optimizing supply chain processes from both a tax and
operational perspective
• Standardizing complex processes and implementing shared
services
• Rationalizing procurement processes and optimizing spend
• Implementing driver-based planning and making
organizations focus on the key performance metrics that
drive the business
• Reviewing and challenging business case assumptions and
approaches
• Developing and standardizing capital project management
processes
• Providing advice on tax and legal entity structuring
• Providing delivery assurance reviews during critical phases of
the project to provide management with an independent view
of cost/time performance
• Completing contract and procurement compliance reviews
• Reviewing and assessing business cases
• Completing or assuring valuations and data modeling
• Providing new country entry service, including legal entity
and tax structuring
8 Africa: EY’s oil and gas tax capabilities

Industry issues
Portfolio management
The industry is in a period of transition; many factors are
combining to drive high transaction levels across the industry,
thereby driving portfolio rationalization. There are significant
opportunities to acquire downstream assets in many Organization
for Economic Cooperation and Development markets, as we see
a migration of capital from the downstream to the upstream. The
large number of mega-projects in the upstream also has created a
record number of major new joint ventures. In addition, the shale
gas boom in the US has created opportunities that have attracted
the attention of the majors and driven consolidation in this sector.
Combining these issues with a fast-changing regulatory, tax and
economic environment means that developing and implementing
strategic investment and divestment plans has never been
more complex.
IT security
IT security has increasingly become an issue for oil and gas
companies. Disruption to operations caused by cyber attacks on
company systems may compromise safety and operational and
financial performance. Competitive companies are realizing that
they cannot effectively manage risk in a global environment if they
ignore the threat of cyber theft.
Human capital deficit
With new reserves becoming harder to find, the industry is moving
to new frontiers and with the growth in unconventional plays, the
demand for experienced engineers and geologists is increasing.
Despite fewer young engineers and geologists have entering
the industry, and with an aging workforce, there is a premium
on industry experience and the battle for talent will continue to
intensify over the next few years. The problem is exacerbated by the
increasing prevalence of national content laws, which may prevent
areas with sufficient skilled personnel from providing personnel to
those areas with skills shortfalls.
How is EY assisting?
• Providing financial and operational carve-out services
• Providing valuation services
• Providing buy- and sell-side due diligence
• Providing postmerger integration services
• Providing buy- and sell-side tax advice
• Assessing IT audits and security
• Supporting clients to assess and improve risk-related
IT processes
• Developing and implementing customized IT risk
management frameworks and processes
• Developing IT strategy and architecture
• Advising on IT sourcing strategy and processes
• Providing expatriate tax and payroll services
• Advising on global mobility policies and processes
• Advising on remuneration and reward strategies
• Providing business process design and standardization
• Providing shared service design, implementation and
optimization
Africa: EY’s oil and gas tax capabilities
9

Our presence in Africa
At EY, we draw upon our global and local knowledge to help you
retain the confidence of investors, manage your risk, strengthen
your controls, grasp opportunities and achieve your potential. Our
clients find that our “single point of contact” coordination model
significantly enhances their ability to operate, particularly across
multiple countries in Africa.
EY is highly integrated across Africa, which is very significant for
our clients as we run our business by service line, sectors and
functions, instead of by country, which means for you as a client:
We believe that these benefits significantly enhance our quality of
service and speed of response.
EY Africa has a presence in 36 African countries and provides
support in the remaining African continent. In addition, we can
provide support from our London Africa desk and Paris African
Center. Our network throughout the region helps demonstrate that
we are responsive to the needs of our clients, stimulating trade
and enhancing business relationships.
• Consistent quality standards everywhere
• “Single point of contact” service
• The right EY resource irrespective of country location
Morocco
Tunisia
Western Sahara
Algeria
Libya
Egypt
Cape Verde
Senegal
Gambia
Guinea Bissau
Guinea
Sierra Leone
EY office
Mauritania
Liberia
Coted’lvoire
Mali
Burkina Faso
No EY office, but support available
Ghana
Togo Benin
Equatorial Guinea
Sao Tome
Niger
Nigeria
Chad
Central African
Cameroon Republic
Gabon Congo
Democratic
Republic of Congo
Angola
Namibia
Burundi
Botswana
South Sudan
Zambia
South Africa
Sudan
Uganda
Zimbabwe
Rwanda
Tanzania
Swaziland
Lesotho
Ethiopia
Kenya
Eritrea
Mozambique
Malawi
Djibouti
Somalia
Comoros
Madagascar
Seychelles
Reunion
Mauritius
10 Africa: EY’s oil and gas tax capabilities

EY’s oil and gas tax services in Africa
Our African oil and gas tax practice joins a team of more than 60 professionals and provides services to our clients at the local as well as
at the pan-African level, including the following:
Capability
Tax strategy
Tax assessment
Our added value of Africa
Our local, sub-regional and cross-border understanding of tax requirements enables us to advise on development
of tax strategy plans that are aligned with business operations and help to manage tax liabilities.
Our comprehensive and up-to-date understanding of tax laws and issues allows us to provide high-level advice in
all sectors of the industry, including the following matters:
• Exploration and
production
• Downstream
• Development
• Transportation
• Oil service
companies
• Personal
income tax
• Advising on the tax treatment of oil and gas exploration (onshore and offshore)
• Management and tax treatment of petroleum costs
• Refining and manufacturing
• Assistance in a production sharing contract (PSC) negotiations and analysis
• Advising on tax regime applicable to operations of oil and gas companies
• Assessment of tax risk(s) in light of global reporting and consolidation requirements
• Advise on tax treatment and structuring of pipeline works and projects
• Advising on available specific regimes and tax regime applicable to operations
• Customs/tax regime applicable to equipment (such as rigs) and goods
• Entry and exit tax briefings
• Tax regime applicable to staff and rotators
• Advising on compensation and benefits
• Applying for, processing and obtaining tax clearance certificates for all employees
Tax controversy
dispute
resolution
Cross-border tax
efficiency and
M&A tax
Tax functional
efficiency
Tax compliance
Tax policy and
law change
Our local presence and experience allow us to offer our clients assistance in working with tax authorities on tax
audits and other contested tax matters and to help clients resolve tax disputes with regulatory authorities.
We provide technical explanations based on the provisions of the law to the Federal Inland Revenue Service on
issues that require further explanation. Our assistance also includes applying for tax authorities’ rulings on issues
and applying for specific tax regimes.
Our team of professionals at the global, pan-African and local level can advise on tax requirements or agreements
that impact more than one taxing jurisdiction or the movement of goods and/or services from one taxing
jurisdiction to another, such as:
• Domestic and international tax treatment of hydrocarbon-related deals
• Tax advice on transfer of assets
• Structuring of inward investment and advising on exit
• Review of agreement for inward investments (establishment conventions, enabling laws, petroleum contracts)
• Tax consequences on financing
Our credentials include the review of the quality of tax operations to develop improvements or design new
functions that help the client operate more efficiently and effectively. We provide detailed tax analysis of the
issues under request and provide tax-efficient approaches and recommendations to effectively manage tax
charges.
Review of income tax, education tax and capital allowances computations; file the tax computations, together
with self-assessment returns and the audited accounts with the Federal Inland Revenue Service.
As oil and gas is new in many countries, there is an ongoing fiscal policy as well as tax law and regulation change
or reform, particularly in Nigeria, Ghana, Angola, East Africa, etc. We have the competency to assist with these
reforms and law change initiatives by engaging with governments and operators
All of our people have an unwavering commitment to quality service and draw on our consistent global methodologies.
Africa: EY’s oil and gas tax capabilities
11

EY oil and gas tax contacts in Africa
A. Local EY contacts
1
Algeria
Joseph Pagop Noupoue
+23 7 33 502 461
joseph.pagop.noupoue@ey-avocats.com
17
1
15
10
Deana Jouany-d’Almeida
+33 1 55 611205
deana.d’almeida@ey-avocats.com
5
2
Angola
Luis Marques
+244 222 371390/371 461
luis.marques@pt.ey.com
Alexandre Fernandes
+244 222 336 295/371 461
alexandre.fernandes@pt.ey.com
7
13
19
4
9
12
6
2
8
11
23
25
14
20
3
24
18
21
3
Burundi
16
Herbert Gatsinzi
+250 788 305033
herbert.gatsinzi@rw.ey.com
22
4
Cameroon
5
6
Joseph Pagop Noupoue
+23 7 33 502 461
joseph.pagop.noupoue@ey-avocats.com
Yves Moukory-Eyoum
+23 7 33 502 449
yves.moukory@cm.ey.com
Chad
Joseph Pagop Noupoue
+23 7 33502461
joseph.pagop.noupoue@ey-avocats.com
Congo
Crespin Simedo
+242 05 5123434
crespin.simedo@cg.ey.com
Patrick Kongo
+242 539 41 78
patrick.kongo@cg.ey.com
7
8
9
Cote d’ivore
Eric N’Guessan
+255 20 306050/+255 20 211115
eric.nguessan@ci.ey.com
Democratic Republic
of Congo
Crespin Simedo
+242 05 5123434
crespin.simedo@cg.ey.com
Albert-Blaise Akoka
+243 999 30 68 68
albert.akoka@cd.ey.com
Equatorial Guinea
Joseph Pagop Noupoue
+240 333 096719
joseph.pagop.noupoue@ey-avocats.com
Alexis Moutome
Off: +240 333 096719/333 091686
Mob: +240 222 250050/222 215718
alexis.moutome@gq.ey.com
10
11
12
Egypt
Ahmed El Sayed
+20 2 27260260
ahmed.el-sayed@eg.ey.com
Ahmed Hegazy
+20 2 27260260
ahmed.hegazy@eg.ey.com
Ethiopia
Russell Maynard
+255 22 2666853
russell.maynard@tz.ey.com
Gabon
Erik Watremez
+241 742168
erik.watremez@ga.ey.com
Nicolas Chevrinais
+241 742168
nicolas.chevrinais@ga.ey.com
Nicolas Chevrinais
+240 333096719
nicolas.chevrinais@gq.ey.com
12 Africa: EY’s oil and gas tax capabilities

13
Ghana
19
Nigeria
25
Uganda
14
15
16
17
18
Wilfred Okine
+233 244 310 646
wilfred.okine@gh.ey.com
Isaac Sarpong
+233 20 81 111 18
isaac.sarpong@gh.ey.com
Kenya
Russell Maynard
+254 22 2666853
russell.maynard@tz.ey.com
Catherine Mbogo
+254 20 2715300
catherine.mbogo@ke.ey.com
Rachel Muiru
+254 20 2715300
rachel.muiru@ke.ey.com
Libya
Gerry Slater
+962 6 580 0777
gerry.slater@ly.ey.com
Abdulmunaem Elbusaifi
+962 6 580 0777
abdulmunaem.elbusaifi@ly.ey.com
Madagascar
Mialinirina Rasamoelina
+261 20 22 21796
mialinirina.rasamoelina@mu.ey.com
Morocco
Abdeimejid Faiz
+212 5 22957929
abdelmejid.faiz@ma.ey.com
Loubna Saifeddine
+212 5 22957929
loubna.saifeddine@ma.ey.com
Mozambique
Ismael Faquir
+258 21 353 000
+258 21 353 300
ismael.faquir@mz.ey.com
20
21
22
23
24
Abass Adeniji
+234 1 844 9962
abass.adeniji@ng.ey.com
Edem Andah
+234 7087681113
edem.andah@ng.ey.com
Folabi Akanni-allimi
+234 1 2695367
folabi.akanni-allimi@ng.ey.com
Rwanda
Herbert Gatsinzi
+250 788 305033
herbert.gatsinzi@rw.ey.com
David Baliraine
+250 788 305033
david.baliraine@rw.ey.com
Somalia
Russell Maynard
+255 22 2666853
russell.maynard@tz.ey.com
South Africa
Russell Smith
+27 21 4430448
russell.smith@za.ey.com
South Sudan
Russell Maynard
+255 22 2666853
russell.maynard@tz.ey.com
Tanzania
Russell Maynard
+255 22 2666853
russell.maynard@tz.ey.com
Laurian Justinian
+255 22 2667227
laurian.justinian@tz.ey.com
Muhammed Ssempijja
+256 414 343520
+256 414 343524
+256 414 230637
muhammed.ssempijja@ug.ey.com
Allan Mugisha
+256 414343520
+256 414 343524
allan.mugisha@ug.ey.com
David Baliraine
+256 414 343520
david.baliraine@ug.ey.com
B. Global contacts
Alexey Kondrashov
Global Oil & Gas Tax Leader
Tel: +7 495 662 9394
Fax: +7 495 755 9701
alexey.kondrashov@ru.ey.com
James Deiotte
Africa Tax Leader
Tel: +27 11 77 2 3972
Fax: +27 11 772 4972
james.deiotte@za.ey.com
Elias Pungong
Africa Oil & Gas Sector Leader
Tel: +237 33 502 465
elias.pungong@cm.ey.com
Russell J. Maynard
Africa Oil & Gas Tax
Tel: +255 22 266 6853
Fax: +255 22 266 6948
russell.maynard@tz.ey.com
Leon Steenkamp (Dr.)
London Africa Desk
Tel: +44 20 7951 1976
Fax: +44 20 7951 1345
isteenkamp@uk.ey.com
Deana Jouany-d’Almeida
Paris African Center
Tel: +33 1 55 61 12 05
Fax: +33 1 58 47 64 31
deana.d’almeida@ey-avocats.com
Albena Todorava
+258 21 353 300
albena.todorova@mz.ey.com
Justin Liebenberg
South Africa Tax Desk
Tel: +27 11 77 2 3907
Fax: +27 11 772 4907
justin.liebenberg@za.ey.com
Africa: EY’s oil and gas tax capabilities
13

EY | Assurance | Tax | Transactions | Advisory
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All Rights Reserved.
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