Issues and Challenges in Designing and Applying Mineral Taxation Regimes
Consultants
Start Date:
September 2007
End Date:
June 2008
Country:
International
Client:
ICMM
Funder:
ICMM
Project Information
The ICMM undertook to explore how to reinforce the Resource Endowment Toolkit to address issues of taxation in the minerals sector more systematically (including the public-private split, distributional aspects and transparency of finances) as a result of feedback obtained during meetings at the Brookings Institution and the International Monetary Fund (IMF) in 2006, and to follow-up discussions of the Resource Endowment Independent Advisory Group. OPM produced a briefing paper (which consisted of a literature review, identification of five case studies, and the provision of a supplement to the Resource Endowment Toolkit) to inform on the potential position that ICMM companies can take as regards these issues relating to minerals taxation.