{"id":5392,"date":"2019-07-22T09:00:39","date_gmt":"2019-07-22T09:00:39","guid":{"rendered":"https:\/\/www.igfmining.org\/?post_type=resource&p=5392"},"modified":"2023-12-30T17:48:06","modified_gmt":"2023-12-30T17:48:06","slug":"igf-mining-tax-incentives-database","status":"publish","type":"resource","link":"https:\/\/www.igfmining.org\/stage\/resource\/igf-mining-tax-incentives-database\/","title":{"rendered":"IGF Mining Tax Incentives Database"},"content":{"rendered":"
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The purpose of the\u00a0IGF 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 fiscal regimes for 104 mining contracts across 21 countries. The fiscal regimes were analyzed by comparing different types of law: tax code and mining code, as well as mining contracts. The 21 countries were selected because of the availability of published contracts on resourcecontracts.org. The grey box at the bottom of the sheet explains the different types of incentives that have been coded. A more detailed explanation of the methodology can be found on the IGF website. Insights on Incentives: Tax Competition in Mining<\/a>\u00a0summarizes the main findings of this empirical research.<\/p>\n

The database is part of a suite of materials produced by the IGF and OECD on mining tax incentives, including the IGF-OECD practice note\u00a0<\/span><\/span>Tax Incentives in Mining: Minimising Risks to Revenue<\/span><\/span><\/a>\u00a0and\u00a0IGF Financial Model<\/span><\/span><\/a> and\u00a0<\/span><\/span>supplementary guidance<\/span><\/span><\/a>.<\/span><\/span><\/p>\n<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"The purpose of the\u00a0IGF 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 fiscal regimes for 104 mining contracts across 21 countries. The fiscal regimes were analyzed by comparing different types of law: tax code and… View Article<\/a>","protected":false},"featured_media":5393,"template":"","tags":[40],"resource-type":[],"language":[26],"class_list":["post-5392","resource","type-resource","status-publish","has-post-thumbnail","hentry","tag-financial-benefits","language-english"],"acf":[],"yoast_head":"\nIGF Mining Tax Incentives Database - Intergovernmental Forum<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IGF Mining Tax Incentives Database - Intergovernmental Forum\" \/>\n<meta property=\"og:description\" content=\"The purpose of the\u00a0IGF Mining Tax Incentives Database is to identify the prevalence and types of tax incentives used in the mining sector. 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