On 19 October 2018, the OECD announced the release of the first set of practice notes for developing countries on BEPS risks in mining.
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19/10/2018 - For many resource-rich developing countries, mineral resources present a significant economic opportunity to increase government revenue. Tax base erosion and profit shifting (BEPS), combined with gaps in the capabilities of tax authorities in developing countries, threaten this prospect. The OECD’s Centre for Tax Policy and Administration …