Taxation of Non-Renewable Natural Resources

Journal
Author
Burns, L.
Country
International
Published Date
Issue
Bulletin for International Taxation 2012 (Volume 66), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article outlines the special nature of mining as an activity that can earn economic rent for investors. It explains the different fiscal instruments needed to ensure an effective return to the government from mining. While the issues discussed are relevant to all countries, the article focuses particularly on developing countries.