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Protecting the Right to Tax Mining Income: Tax Treaty Practice in Resource-rich Countries
Mining involves finite, non-renewable resources. Countries that host such resources only get one chance to tax the income arising from their extraction. This fact, and the prevalence of investment from foreign multinationals, makes the impact of tax treaties on mining revenue collection of critical importance to resource-rich developing countries.

IGF’s new practice note aims to equip governments of resource-rich developing countries to decide if tax treaties are necessary and, if they are, to design them in a way that safeguards their right to tax mining income at all stages of the mining value chain.

• Michael Lennard, Chief of International Tax Cooperation and Trade, Financing for Development Office, United Nations

• Amadou Abdoulaye Badiane, Director of Legislation and International Cooperation, Directorate General of Taxes and Customs, Senegal
• Carlos Protto, Director of International Tax Relations, Ministry of Treasury, Argentina
• Alexandra Readhead, Lead, Tax and Extractives, IGF
• Tugsjargal Sereenendorj, Head of Large Taxpayers Office, General Department of Taxation, Mongolia
• Jaqueline Taquiri, Policy Advisor, Tax and Extractives, IGF

This event will include simultaneous interpretation for participants in English, French, and Spanish.

Nov 30, 2021 09:00 AM in Eastern Time (US and Canada)

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