The energy sector has undergone significant changes in terms of taxation policies, with multinational corporations facing increased tax risks and compliance requirements. The OECD, UN, EU, and other countries are putting pressure on these companies to discourage them from engaging in energy generation. Tax authorities are becoming stricter, and multinational corporations are facing frequent tax adjustments and penalties amounting to millions or billions of USD. There is a proposal to levy a special tax on these companies, covering various topics related to the energy sector. Additionally, international laws and treaties aim to protect the environment and resolve disputes between investors and states.