Fiscal and Tax

This section provides access to resources that address fiscal and tax issues in the extractives sector. The resources focus on how companies raise revenue and collection of revenue through various forms ranging from taxation to royalties. These resources mostly focus on developing countries and international best practices on the industry.



1. Natural Resource Governance Institute (NRGI), Tax Policy and Revenue Collection

http://www.resourcegovernance.org/topics/tax-policy-and-revenue-collection

This page contains links to various publications, news articles and other tools relating to how governments in resource rich countries collect taxes and information on how they ought to enhance these processes in accordance with the Natural Resource Charter.

2. Mining Facts: Economy, Mining and Economic Growth

http://www.miningfacts.org/Economy/

This page contains information and articles relating to the possible effects of mining on the economy and how to avert ills such as the Resource Curse.

3. The Direct Economic Impact of Gold 2013, World Gold Council

http://www.gold.org/gold-mining/economic-contribution/direct-economic-impact

https://www.pwc.com/gx/en/mining/publications/assets/pwc-the-direct-economic-impact-of-gold.pdf

In this report by PwC, it is noted that gold mining made an economic contribution of over US$78.4 billion to the economies of the top 15 mining countries in 2012. Without taking into account the indirect impact of infrastructure, and employment in suppliers to gold mines, gold produced from mines contributed more than twice the gross value added, per tonne, than recycled gold.

4. IFC Issue Brief: Oil, Gas & Mining, April 2016

https://www.ifc.org/wps/wcm/connect/8b8b6a804c6695a99b65bbd4c83f5107/IFC+Issue+Brief+Oil+Gas+%26+Mining+April+2016.pdf?MOD=AJPERES

The brief explores IFC's approach of debt and equity financing of private sector oil, gas and mining projects that have a clear development case. IFC partners with companies that are committed to developing projects in an environmentally and socially sustainable manner.

5. Oil and Gas Tax Guides

a. EI Sourcebook, Global Oil and Gas Tax Guide 2011

http://www.eisourcebook.org/cms/Global%20Oil%20and%20Gas%20Tax%20Guide%202011.pdf

The Global oil and gas tax guide summarizes the oil and gas corporate tax regimes in 61 countries and also provides a directory of Ernst & Young oil and gas tax contacts. The content is based on information current to 1 January 2011, unless otherwise indicated in the text of the chapter. (Text courtesy of EI Sourcebook)

b. EY Global oil and gas tax guide 2016

http://www.ey.com/gl/en/services/tax/global-oil-and-gas-tax-guide---country-list

This guide summarizes the oil and gas corporate tax regimes in 86 countries.

c. Deloitte Oil and Gas Tax Guides

https://www2.deloitte.com/global/en/pages/energy-and-resources/articles/international-oil-gas-tax-guides.html

These are online series that provides information on tax regimes specific to the oil and gas industry.

d. PWC Oil and Gas Tax Guide for Africa 2015

http://www.pwc.com/gx/en/services/tax/publications/oil-and-gas-tax-guide-for-africa-2015.html

This guide contains information on the oil and gas fiscal and regulatory regimes in 19 countries: Algeria, Angola, Cameroon, Egypt, Gabon, Ghana, Ivory Coast, Kenya, Liberia, Libya, Morocco, Mozambique, Namibia, Nigeria, Republic of Congo, Senegal, South Africa, Tanzania and Uganda.

e. PWC Oil and Gas Tax Guide for Africa 2013

http://www.pwc.com/gx/en/oil-gas-energy/publications/pdfs/pwc_oil_and_gas_tax_guide_for_africa_2013.pdf

A quick guide to oil and gas tax regimes in some of Africa's fastest growing countries.

f. PWC Oil and Gas Review 2016, The Choice to Change Africa Oil & Gas Review

https://www.pwc.co.za/en/assets/pdf/oil-and-gas-review-2016.pdf

This review takes into account the experience and views of oil & gas industry players from across the African continent, including international oil companies operating in Africa, national oil companies, oilfield service companies, independent oil companies and industry commentators, to provide insight into the latest enablers and challenges impacting the business.

Our database is continuously updated

if you are aware of publicly available information that is not included, we would be grateful to be notified at info@extractives-baraza.com

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