Monitoring the Value of Mineral Exports: Policy options for governments
As part of the BEPS in Mining Program, this practice note aims to increase policy-makers’ knowledge of the process of determining the value of exported minerals.
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 sufficient revenue, while providing adequate inducement to invest.
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 countries as a mechanism to shift profits abroad.
Women in Artisanal and Small-Scale Mining: Interventions for greater participation
This case study highlights how to improve women’s participation in artisanal and small-scale mining (ASM), complementing the IGF’s previous report, Women in Artisanal and Small-Scale Mining: Challenges and opportunities for greater participation.