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Tax Incentives in Mining: Minimising risks to revenue

Many developing countries use tax incentives in the hope of attracting domestic and foreign investment. Their effectiveness, however, has often been disputed, not least in relation to the mining sector, which involves location-specific resources that cannot be moved. Nonetheless, governments may determine that they would still benefit from introducing tax incentives for the mining sector because of some specificities in their jurisdiction. In such cases, tax incentives need to be carefully designed to be effective.
Report October 31, 2018

IISD Best Practices Series: Security for Costs

This IISD Best Practices paper explores challenges for states in obtaining orders for security of costs and provides model treaty language designed to help overcome those challenges.
Guide October 17, 2018

Designing Local Content Policies in Mineral-Rich Countries

The paper, focused on designing local content policies in mineral-rich countries, is part of a set of expert documents to substantiate the IGF Guidance for Governments on local content policies, released in July 2018.
Report October 12, 2018