Current Topics

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Understanding the following topics is essential for governments seeking to address BEPS risks in the mining sector.

Excessive Interest Deductions International Tax Treaties Mineral Pricing Offshore Transfer of Mining Assets
Tax Incentives Taxing the Digital Economy: Implications for Mining Transfer Pricing Other Topics

Featured Resources

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Africa | Brochure for 2022-2023 Virtual Training Workshop on International Taxation and the Extractives Sector

Latin America and the Caribbean | Brochure for 2022-2023 Virtual Training Workshop on International Taxation and the Extractives Sector

Protecting the Right to Tax Mining Income: Tax treaty practice in mining countries (EN/FR/ES)

BEPS in Mining Case Study: Boosting Zambia’s revenues from the sale of manganese and copper

Mining Tax Policy Responses to COVID-19 (EN/FR/ES)

“I will use what I learned to alert my colleagues about the risks emerging from international tax treaties, transfer pricing, and offshore indirect transfers. The latter has generated huge revenue losses for tax administrations in Africa. Officials need more training like this to build capacity on mining tax issues.”