Mining Royalties : A Global Study of Their Impact on Investors, Government, and Civil Society
Mineral sector regulatory and fiscal systems have been undergoing major reforms across the globe. This book focuses on information and analysis relating to mineral royalties. It provides a general discussion of the concepts behind mining taxation,...
| Main Authors: | , , , , , , , |
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| Format: | Publication |
| Language: | English en_US |
| Published: |
Washington, DC: World Bank
2012
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2006/06/7045893/mining-royalties-global-study-impact-investors-government-civil-society-vol-1-2 http://hdl.handle.net/10986/7105 |
| Summary: | Mineral sector regulatory and fiscal
systems have been undergoing major reforms across the globe.
This book focuses on information and analysis relating to
mineral royalties. It provides a general discussion of the
concepts behind mining taxation, a guide to royalties,
examples of royalty calculations and the ways in which these
interact with other forms of taxation, as well as financial
effects on investments under varying conditions. Primary
information includes royalty legislation from over forty
nations. The book discusses implications for investors and
governments of various tax regimes and provides specific
country case examples. A chapter is included on
transparency, governance, and management of revenue streams.
The appendices, in the second volume, contain brief
summaries and selected statutes relating to royalties in a
broad cross-section of nations around the world; sample
spreadsheets of the results of mine models that were
analyzed; and examples of administrative and distributional
approaches to collecting royalties. |
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