Building on global efforts to combat corporate tax avoidance, the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) is working to address tax base erosion and profit shifting (BEPS) in the mining sector.
For many developing countries, receiving fair revenues from extractive industries presents a significant opportunity to enhance their own sustainable development. Ensuring governments have the knowledge, skills and tools to build and administer mining tax systems that secure a fair share of revenues from their resources is, therefore, critically important.
Through the BEPS in Mining Program, we conduct research and analytical work on mining taxation to identify practical approaches that inform policy. We also deliver administrative guidance and tools for governments, training, and legal and policy advisory services.
We aim to:
- Improve domestic tax policies, legislation and administration in supported countries.
- Enhance government capacity to detect and mitigate BEPS risks in mining.
- Ensure developing countries have access to relevant and useful policy, legal, and administrative tools.