OrbitaxOECD Toolkit for Ring-Fencing Mining Income
|Approved Changes|OECD
The OECD recently released a toolkit that is designed to support developing countries in addressing the tax policy and tax administration considerations related to the ring-fencing of mining income.
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Ring-Fencing Mining Income
A toolkit for tax administrators and policy-makers
Abstract
A mining company may undertake multiple projects and/or several activities along the mining value c…
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