The framework document for the IGF and ATAF's Future of Resources Taxation project.

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.

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.