Skip to Main Content

Global Mining Tax Initiative

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 and provides unique expertise on international tax challenges related to the global mining sector, which is dominated by multinational companies.

left-side-image

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.

Guidance and Research

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.
Read more

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
Read more

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
Read more

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
Read more

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.
Read more

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
Read more

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
Read more

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
Read more

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
Read more

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
Read more

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
Read more

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
Read more

Technical Assistance and Capacity Building

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

Providing advisory services | We work with member governments to address specific concerns by reviewing legislation, contracts, treaties, 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 trainings | We have developed an eight-module course on International Taxation and the Extractive Sector that is tailored and delivered periodically for government officials in major mining regions: Africa, Asia-Pacific, and Latin America and the Caribbean. The work is done in partnership with the Organization for Economic Cooperation and Development, and regional partners the African Tax Administration Program, the Inter-American Center of Tax Administrations, and Asian Development Bank. Read about our workshop in the Philippines.

Conducing deep-dive support | Our intensive deep-dive program delivers focused support for governments over a 2-to-5-year timeline. It includes advice on mining fiscal policy, trainings, and tax audit support. To date, our deep drive program has proven impactful. Read about how our work 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.

Excessive Interest Deductions

Learn more

International Tax Treaties

Learn more

Mineral Pricing

Learn more

Offshore Transfer of Mining Assets

Learn more

Tax Incentives

Learn more

Taxing the Digital Economy

Learn more

Transfer Pricing

Learn more

Other Topics

Learn more

About the Global Mining Tax Initiative

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