Protecting the Right to Tax Mining Income
This practice note is a tool to help resource-rich governments protect their tax base from risks associated with tax treaties.
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Inclusive Framework Agreement on the Global Minimum Tax: Recommendations to address stabilized fiscal conditions
This brief provides recommendations on how the OECD could design model legislation for a global minimum tax to address stabilized tax incentives.
Investment Treaty News (ITN), Volume 12, Issue 3, October 2021
Investment Treaty News (ITN) is IISD's flagship journal on international investment law and policy.
Global Digital Tax Reforms and Mining: The issue of timing differences
This report looks at how the OECD-led global digital tax reforms, specifically timing differences, could affect mining countries.
Global Digital Tax Reforms: Highlighting potential impacts for mining countries
This report highlights how proposed global tax reforms aimed at the digital sector may affect resource-rich developing nations.
Force Majeure and COVID-19: Legal risks of a double-edged sword
This breifing note offers expert advice for governments on how to approach force majeure claims and defences amid the COVID-19 pandemic.
Mining Tax Policy Responses to COVID-19
The COVID-19 pandemic is first and foremost a humanitarian crisis. The level and type of relief required will vary by sector, and company, which is why IGF and ATAF have prepared this guide in English, French, and Spanish for resource-rich developing countries specifically.
Insights on Incentives: Tax competition in mining
This paper highlights key findings from an analysis of the IGF Mining Tax Incentives Database, a collection of files comparing the fiscal regimes of 104 mining projects across 21 countries.
Tax Incentives in Mining
This practice note looks at tax incentives in the mining sector to help governments design fiscal regimes for the mining industry that raise sufficient revenue, while providing adequate inducement to invest.
Monitoring the Value of Mineral Exports
This practice note aims to increase policy-makers knowledge of the process of determining the value of exported minerals and support informed, risk-based government decisions on how best to monitor the value of mineral exports.