The Sovereign Group, LLC and it's two subsidaries, ООО «Суверен груп» and Energy Harbour, LTD., focus on medium term delivery contracts directly with high credit consumers, acquisition of production capacity from refineries, and growing investment in related midstream assets. We successfully compete by controlling risk and tax. The primary competency is the ability to understand and control the oil contract business. Successful design, verification, and management can have a significant impact on the transaction''s profitability and overall success. Risk is part of any capital investment. Identifying and controlling risks starts at the beginning of the design and verification process. We compete successfully by managing tax and risk with proprietary intelligent design tools, methods, relationships, and third party oversight. One perpetuating force of competition is reducing the burden of tax on price, and therefore, profits. This force affects shifting payments across borders and motivates strategies to adopt a lower effective tax rate. We rely on a proprietary positive interdependence spacial econometric model that provides a Tax Cube Model by which we determine the implications of commodity delivery through various scenarios. Using this tool, we provide an accurate tax model which reduces the likelihood of a further liability, and implies a ceteris paribus equilibrium of tax behavior. This reduces the risk of tax law violations and increases comfort with compliance methodology.