ring fencing in mining

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Getting a Good Deal: Ring-fencing in Ghana - Natural Resource ... Ghana has adopted a demanding approach to ring-fencing for both mining ... mining ring-fence (which was missing in the Internal Revenue Act of 2012), and.

The Tax Treatment of the Mining Sector: An IMF Perspective The income tax should be levied on mining and non-mining companies. .... As a mining (or petroleum) area matures, absence of ring fencing may discriminate.

Mining and Petroleum Taxation (Diagnostic Assessment) The Principles of Optimal Taxation of the Extractive Industries (Mining and ...... Establish the ring-fencing principle in a revised Mining Code and in the draft...

Oil and gas: Ring Fence Corporation Tax - GOV.UK 31 Jul 2015 ... The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.

Limiting the Impact of Excessive Interest Deductions on Mining ... International Tax Treaties. 7. Offshore Indirect Transfers of Mining Assets. 8. Metals Streaming. 9. Abusive Hedging Arrangements. 10. Inadequate Ring-Fencing.

Monitoring the Value of Mineral Exports - Policy Options for ... International Tax Treaties. 7. Offshore Indirect Transfers of Mining Assets. 8. Metals Streaming. 9. Abusive Hedging Arrangements. 10. Inadequate Ring-Fencing.

Mining Tax Recommendations | Tax Services | Deloitte Southern Africa Therefore, the retention of the gold formula necessitates the retention of the Capex ring fences for existing gold mines. This recommendation does not extend to...

It's about expanding the mining tax base - BusinessWorld 20 Nov 2018 ... Globally recognized, the Philippines is one of the most mineral-rich countries ... from mining operations, and thin capitalization and ring-fencing.

Separate Petroleum Operation - Ghana Revenue Authority Deduction of Relevant Financial Cost under Separate Mineral Operation . ... the acceptable treatment of the ring fencing provisions under sections 77 and 78 of...

Base Erosion and Profit Shifting - Intergovernmental Forum on Mining For many resource-rich developing countries, mineral resources present a ... Metals streaming; Abusive hedging arrangements; and; Inadequate ring-fencing.

Getting a Good Deal: Ring-fencing in Ghana - Natural Resource ... Ghana has adopted a demanding approach to ring-fencing for both mining ... mining ring-fence (which was missing in the Internal Revenue Act of 2012), and.

The Tax Treatment of the Mining Sector: An IMF Perspective The income tax should be levied on mining and non-mining companies. .... As a mining (or petroleum) area matures, absence of ring fencing may discriminate.

Mining and Petroleum Taxation (Diagnostic Assessment) The Principles of Optimal Taxation of the Extractive Industries (Mining and ...... Establish the ring-fencing principle in a revised Mining Code and in the draft...

Oil and gas: Ring Fence Corporation Tax - GOV.UK 31 Jul 2015 ... The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.

Limiting the Impact of Excessive Interest Deductions on Mining ... International Tax Treaties. 7. Offshore Indirect Transfers of Mining Assets. 8. Metals Streaming. 9. Abusive Hedging Arrangements. 10. Inadequate Ring-Fencing.

Monitoring the Value of Mineral Exports - Policy Options for ... International Tax Treaties. 7. Offshore Indirect Transfers of Mining Assets. 8. Metals Streaming. 9. Abusive Hedging Arrangements. 10. Inadequate Ring-Fencing.

Mining Tax Recommendations | Tax Services | Deloitte Southern Africa Therefore, the retention of the gold formula necessitates the retention of the Capex ring fences for existing gold mines. This recommendation does not extend to...

It's about expanding the mining tax base - BusinessWorld 20 Nov 2018 ... Globally recognized, the Philippines is one of the most mineral-rich countries ... from mining operations, and thin capitalization and ring-fencing.

Separate Petroleum Operation - Ghana Revenue Authority Deduction of Relevant Financial Cost under Separate Mineral Operation . ... the acceptable treatment of the ring fencing provisions under sections 77 and 78 of...

Base Erosion and Profit Shifting - Intergovernmental Forum on Mining For many resource-rich developing countries, mineral resources present a ... Metals streaming; Abusive hedging arrangements; and; Inadequate ring-fencing.

Mining and Petroleum Operations As Per The Finance Act 19 Jul 2016 ... Tanzania Introduces New Taxing Rules On The Mining and ... Section 65O (1) (a)-(c) of the Act provides for ring fencing of losses from...

mining taxation in colombia - Journal of Military and Strategic Studies and cons of project-by-project versus sectorial ring fencing, and sharing RRT ..... How to scope ring fencing: for the mining activities as a whole, or by project? 5.

Addressing Tax Base Erosion and Profit Shifting in the Mining ... in the mining sector: µ Tax Treaties. µ Fiscal Stabilization. µ Metals Streaming. µ Abusive Hedging. Arrangements. µ Indirect Transfers of Assets. µ Ring-Fencing.

DH-12-0217 Global mining Tax whitepaper final 3.indd - PwC PwC Corporate income taxes, mining royalties and other mining taxes2012 .... July 2010, Tanzania has a ring fencing rule in that losses incurred in one mine.

EXPLORATORY ANALYSIS ON THE PRACTICABILITY OF RING ... Ring fencing is a standard feature in mining regimes and facilitates the provision of mining specific fiscal treatment to accommodate the spatial characteristics of...

Mining tax changes must not scare off investors - Africa Desk ... 12 Feb 2018 ... The Committee's recommendations around how the mining industry ... Current ring-fencing policy means what is spent on one mine can't be...

Mining taxation policy in Zambia: The tyranny of indecision - IGC Mining taxation policy has been thrust back into the fore in Zambia's policy debates. At the heart ... Ring fencing, No, No, No, No, N, No, Yes, Yes, Yes, Yes, Yes.

Commentary: New mining fiscal regime - Philex Mining Corporation 29 Jan 2019 ... ... institute a single fiscal regime applicable to all mineral agreements. ... tax on gross output, and ring-fencing and maximum debt to equity ratio.

A guide to mining taxation in Zambia - Africa Portal Challenges involved in the taxation of the mining industry . ... 2.1.1 Mineral extraction depletes Zambia's stock of wealth . ..... Illustration of a ring-fencing rule .

Part 24 Notes for Guidance TCA 1997 - Revenue Commissioners Part 24 Taxation of Profits of Certain Mines and Petroleum Taxation. CHAPTER ...... Accordingly, the terms include extensive ring-fencing measures restricting.

Kenya revises taxation applicable to the Oil & Gas and Mining ... - EY 23 Feb 2015 ... regime of the extractive industry which covers Oil & Gas, Mining Companies and their .... Commissioner. Ring-fencing. Ring fencing rules apply.

Ring Fence Provisions - How important are they in determining the ... Abstract Ring fence provisions are often ignored or greatly simplified when determining the value of a portfolio because of the complex modeling required.

Package 2+: Mining Taxes | Comprehensive Tax Reform Program ... 26 Jul 2019 ... The mining industry is currently under two fiscal regimes based on the ... Impose thin-capitalization and ring-fencing to control tax avoidance.

Commentary: New mining fiscal regime | Philstar.com 26 Jan 2019 ... Commentary: New mining fiscal regime. shares ... 4 percent excise tax on gross output, and ring-fencing and maximum debt to equity ratio.

Base Erosion and Profit Shifting in Mining | IISD Combining their respective mining and tax expertise, the IGF and OECD will equip ... streaming; Abusive hedging arrangements; and; Inadequate ring-fencing.

Ringfencing - Wikipedia Ringfencing or Ring-fencing occurs when a portion of a company's assets or profits are financially separated without necessarily being operated as a separate...

Ring-Fence Definition - Investopedia 19 May 2019 ... Moving a portion of assets offshore to reduce an investor's net worth or lower the taxes due on income is one example of ring-fencing.

New report exposes World Bank links to destructive coal mining in ... 11 Apr 2019 ... Coal mining has devastated large parts of Indonesia, the world's second-largest ... Such ring fences effectively exclude coal, the IFC contends.

Analysis of Armenia's mining fiscal regime - Mining Legislation ... The American University of Armenia (AUA) Center for Responsible Mining ..... Ring-fencing refers to application of tax rules on a license-by-license basis, such.

How To Improve Mining Tax Administration And Collection ... The definition of a project, that is to say, the capacity to ring-fence all relevant assets and items of revenue and expenditure over time, particularly if the proj-.

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ring fencing in mining