Global Mining Tax Initiative

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The Global Mining Tax Initiative is a distinct program offering for IGF member countries that covers fiscal policy for the entire mining value chain, from exploration and development to mining, processing, mineral sales, and mine closure.

Drawing on the IGF’s broad experience working on financial benefits, this specialized and comprehensive work program focuses on all aspects of fiscal policy, including taxes, royalties, and financial modelling. It provides unique expertise on international tax challenges related to the global mining sector, which is dominated by multinational companies.

How Do We Help Governments?

Providing guidance | We publish innovative research and practical tools for officials working on complex fiscal issues in the mining sector.

Offering technical assistance | We build capacity through training, provide legal and policy advice, and support tax audits by working directly with government officials in mining, finance, and revenue authorities.

Convening and collaborating | We advance research and thought leadership to inform global and regional standards and contribute to impactful multistakeholder events.

Global Mining Tax Initiative brochure

Brochure sur l'initiative mondiale sur la fiscalité minière

Folleto de la Iniciativa Mundial sobre Tributación Minera

Guidance and Research

Financial Benefit-Sharing Issues for Critical Minerals: Challenges and opportunities for producing c

Are current fiscal approaches and policies aligned with national strategies, including ensuring that mineral-rich developing countries collect an appropriate share of the financial bene

Determining the Price of Minerals: A transfer pricing framework

Practical guidance to support developing countries in accurately pricing mineral sales for the purposes of revenue collection.

Protecting the Right to Tax Mining Income: Tax treaty practice in mining countries

This practice note is to help government officials in resource-rich developing countries–who may be deciding to adopt or renegotiate tax treaties–to protect their right to tax minin

Tax Incentives in Mining: Minimising risks to revenue (supplementary guidance )

In a world of mobile capital and profits, many developing countries use tax incentives in the hope of attracting domestic and foreign investment. Their effectiveness, however, has often

Mining Tax Policy Responses to COVID-19

Governments are taking drastic measures to combat the spread of COVID-19 and support impacted people. At the same time, policy makers are under pressure to protect livelihoods and the e

Global Digital Tax Reforms: Highlighting potential impacts for mining countries

This report examines how proposed global tax reforms aimed at the digital sector may affect resource-rich developing nations.

Global Digital Tax Reforms and Mining: The issue of temporary differences

This report examines how the OECD-led global digital tax reforms could lead to lost mining investment and revenue in developing countries if issues related to temporary differences are

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 count

Limiting the Impact of Excessive Interest Deductions on Mining Revenue

As part of our BEPS in Mining Program, this document responds to a concern of many developing countries that multinational enterprises use debt “excessively” in mineral-producing c

Monitoring the Value of Mineral Exports: Policy options for governments

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 bes

Tax Incentives in Mining: Minimising risks to revenue

As part of the BEPS in Mining Program, this practice note looks at tax incentives in the mining sector to help governments design fiscal regimes for the mining industry that raise suff

IGF Financial Model

This is a beta-stage financial model for estimating the cost of tax incentives in mining, including behavioural responses as set out in Tax Incentives in Mining: Minimising Risks to Re

IGF Mining Tax Incentives Database

The purpose of the IGF Mining Tax Incentives Database is to identify the prevalence and types of tax incentives used in the mining sector. It is a collection of files that compare the

Technical Assistance and Capacity Building

Our support for governments comes through the following types of engagements.

Providing advisory services | We work with member governments to address specific concerns by reviewing legislation, contracts, treaties, and practices and offering advice on policy-making and implementation to improve revenue collection from the mining sector. Read about our impact in Argentina.

Delivering regional training | We have developed an eight-module course on International Taxation and the Extractive Sector that is tailored and periodically delivered to government officials in major mining regions: Africa, Asia-Pacific, Latin America, and the Caribbean. The work is done in partnership with the Organisation for Economic Co-operation and Development and regional partners, the African Tax Administration Program, the Inter-American Center of Tax Administrations, and the Asian Development Bank. Read about our workshop in the Philippines.

Conducting deep-dive support | Our intensive deep-dive program delivers focused support for governments over a 2–5-year timeline. It includes advice on mining fiscal policy, training, and tax audit support. To date, our deep dive program has proven impactful. Read about how our work has affected change in Guinea, Mongolia, Senegal, and Zambia. Colombia, Ecuador, and Papua New Guinea have also benefitted from this program. Learn more about our deep dive program.

Any IGF member can request support by contacting Tax@IGFMining.org.

Topics

We work with IGF member countries on the following fiscal policy areas of concern. Click the links to learn more about the issues.

About the Global Mining Tax Initiative

The Global Mining Tax Initiative supports governments by drawing on a team of specialists within the IGF Secretariat, external partners, and technical advisors. Learn more about the Global Mining Tax Initiative.