Revenue Watch review of report by Intl. Council on Mining & Metals on minerals taxation regimes

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Article
6 April 2009

Assessing the Major Debates in Minerals Taxation

Author: Revenue Watch

Starting with an informative review of the theoretical literature on mining taxation and winding up with a series of observations about the design of minerals tax regimes, the report is a laudably even-handed treatment of the major debates in the field...While the report explicitly does not make recommendations on the ideal tax regime for mining...it does suggest a certain degree of convergence on the part of industry and other stakeholders around the core debates in mining taxation. [refers to China Union]

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Article
1 February 2009

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

Author: International Council on Mining and Metals (ICMM)

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]

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