About the event
When it comes to taxing mining operations, countries may take different approaches. Some treat all of a company’s projects as one big operation for tax collection. Others use ring-fencing rules, keeping each project or activity separate when taxing them. This is an important choice for countries as it can have a major impact on a country’s revenue collection and economic planning.
This webinar will launch the IGF-OECD practice note: Ring-Fencing Mining Income: A Toolkit for Tax Administrators and Policymakers. Participants will explore how ring-fencing works in practice, the potential benefits and risks, and key considerations for governments seeking to implement these rules effectively. Officials with direct experience will share lessons learned and practical insights from resource-rich countries.
Key topics
- What are ring-fencing rules in mining taxation
- Potential benefits and risks of the use of ring-fencing for governments
- Design and implementation considerations
- Lessons learnt from resource-rich countries
This session will be available in English, French, and Spanish.