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Ring-Fencing Mining Income: A toolkit for tax administrators and policymakers

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/events/public-consultations/2024/12/ring-fencing-mining-income-a-toolkit-for-tax-administrators-and-policymakers.html
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As part of the ongoing work of the OECD/IGF partnership on BEPS in the mining programme, the OECD and IGF are seeking public comments on 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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