sharing in governance of extractive industries
A comprehensive review of mining tax incentives in 21 countries found that more than half have offered a complete exemption from corporate income tax for nine years on average.
The new research from the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) provides the most granular view of tax competition in mining yet, showcasing…Continue
Extracting cobalt and lithium from old products and infrastructure is essential to heading off predicted metal shortfalls, empowering clean energy transitions and reducing risk of human exploitation.
Despite these benefits, lithium and cobalt recycling rates are low, says a study released by the International Institute for Sustainable Development (IISD).Continue
This position is a short-term consultancy
The International Institute for Sustainable Development (IISD) is an independent think tank that delivers the knowledge to act. Our mission is to promote human development and environmental sustainability. Our big-picture view allows us to address the root causes of some of the greatest challenges facing our planet today—ecological destruction, social exclusion, unfair laws and economic rules, a changing climate. With offices in…Continue
New research by the IGF and the Organisation for Economic Co-operation and Development (OECD) has found that many resource-rich developing countries use tax incentives in the hope of attracting mining investment. Roughly two thirds of the countries surveyed give corporate income tax concessions to mining investors either in the law or in mining contracts, or, in many cases, in both. Slightly less than half grant a complete tax-free period (“tax holiday”), wiping out the entire tax base for…Continue