Tax, fiscal and structuring
Tax planning through financial and corporate structuring and transfer pricing; tax optimisation across international fiscal regimes; and tax compliance, including EU and BEPS Pillar Two considerations.
The principal behind the advice
Independent thinking. Better decisions. Lasting value.
A no-nonsense, value-driven international energy and natural resource deal originator, negotiator and maker, with nearly 30 years of experience across advisory, managerial, transactional and principal roles, working across the financial, commercial, technical and environmental dimensions of resource projects.
Professional profile
Victor Koekkoek
Principal · Dinergy Associates LLC
I am a no-nonsense, value-driven international energy and natural resource deal originator, negotiator and maker. I have nearly 30 years of international experience in the financial & legal management of operated and non-operated oil and gas and mining joint ventures, spanning accounting and reporting, legal and tax matters.
My experience spans advisory, managerial, transactional and principal roles. I have developed a deep understanding of all aspects of the oil and gas and mining value chains.
My work connects technical and environmental realities with fiscal, legal, financial and commercial outcomes. This integrated perspective helps national oil and gas companies and mining companies, international oil and mining companies, and international service providers navigate complex resource decisions and identify opportunities to create and protect value.
Decision quality framework
Helping clients make good decisions—not merely good-enough ones.
We apply the Decision Quality Framework (DQF) in our advisory relationships to help clients make “good” rather than “good enough” decisions.
Geopolitical and geoeconomic change presents clients with a complex mix of uncertainty, threats and opportunities. Each client must decide on a response suited to its own circumstances while navigating and exploiting these forces simultaneously.
The strategic magnitude of these choices, combined with analytical, organisational and content challenges, can trigger common human biases in decision-making. These biases can lead to satisficing responses—decisions that are good enough rather than the best available—leaving significant value unrealised.
To help close this value gap, we support clients in applying a decision quality framework designed to identify, minimise or eliminate the negative influence of human biases throughout the decision-making process.
Areas of expertise
Multidisciplinary experience across the resource value chain.
My work brings together financial, fiscal, legal, regulatory and commercial perspectives, supported by an appreciation of technical and environmental issues across upstream, midstream and downstream energy and natural resource activities.
Accounting and reporting
Tax accounting, financial accounting and reporting, including ESG reporting, with an understanding of the cost structures and drivers that shape upstream oil and gas and mining joint ventures.
Finance and transactions
Investment banking, corporate finance, deal origination, negotiation and transaction support, informed by experience in advisory, management and principal roles.
Strategy and public policy
Strategic and government policy advisory, as well as ESG due diligence informed by the OECD Responsible Business Conduct framework.
Energy and climate regulation
Advice on EU ETS and relevant EU energy and climate policy affecting resource value chains, including the EU Green Deal, ETS II, CBAM, the Methane Regulation, FuelEU Maritime, REPowerEU, CSRD and CSDDD.
Joint ventures and resource projects
Nearly three decades of international experience in the financial management of operated and non-operated upstream oil and gas and mining joint ventures, with attention to how technical choices, operating cost drivers and environmental obligations affect project economics and value.
The idea behind Dinergy
Complementary forces. Harmonious solutions.
Dinergy, a term coined by György Doczi, describes a natural phenomenon in which limited, complementary yet opposing forces interact dynamically and harmoniously. These interactions create nature’s archetypical proportional patterns, known as dinergic symmetries, including the golden section (Φ).
These symmetries are associated with creativity, evolution and sustainable growth. The concept informs how we work with clients: bringing different perspectives together to develop creative, sustainable, valuable and bespoke solutions that meet their specific needs.
Where appropriate or necessary, this can mean exploring new paths rather than simply following familiar routes to accepted success.
Professional affiliations
Active engagement with the wider professional community.
I am an active member of the following professional associations:
- International Fiscal Association (IFA)
- Association of International Energy Negotiators (AIEN)
- Society of Petroleum Engineers (SPE)
- Society of Decision Professionals (SDP)
Start a conversation
Let’s work towards better resource decisions.
For discussions about energy and natural resource transactions, decision quality, technical and environmental considerations, or complex fiscal and commercial challenges, please get in touch.