Commodity trading companies: Meeting tax and regulatory change challenges

Commodity trading companies - Tax and regulatory change

For companies in the energy and natural resources industry, regionally and globally centralised commodity trading companies offer tremendous competitive advantages. But sustaining these advantages is becoming increasingly difficult in the face of increasing regulation, changing market conditions and international tax reforms.

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Trading on the ship

Since 2012, the global landscape for the oil, gas, mining industries and commodity traders has changed dramatically. Ever-increasing regulatory changes, the direction of international tax reforms and the long-term impact of current price volatility – particularly for crude oil – are at the heart of the changing landscape.

Key insights

To this end, we sought the views of KPMG Energy & Natural Resources (ENR)
professionals around the world to answer these questions:

  • How are commercial and regulatory pressures influencing commodity trading business models?
  • What aspects of the global movement to address base erosion and profit shifting are creating the biggest challenges for international commodity trading structures?
  • How can commodity trading companies meet these challenges and position themselves to thrive in the years to come?



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Oil & Gas

Oil & Gas

KPMG offers a range of services, along with access to global resources, to address issues faced by the oil and gas industry.

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