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Article

1 Feb 2009

Author:
International Council on Mining and Metals (ICMM)

[PDF] Minerals taxation regimes: A review of issues and challenges in their design and application

This study considers how the way in which revenue is generated can affect the process of translating mineral wealth into socio-economic development...The report summarizes company perspectives on the various issues addressed in the study, based on interviews with tax representatives from ICMM member companies. [country case studies principally refer to Chile, Tanzania, Indonesia, Peru, Ghana, Canada, Australia, Papua New Guinea. Refers also to AngloGold Ashanti, Barrick, Resolute]