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How do new proposals from the UN and OECD seek to address concerns from resource-rich countries about revenue risks associated with tax treaties?

Careful design and implementation of these variable royalties could prove worthwhile for many countries, especially as mineral price volatility is likely to increase in the energy transition.

Argentina is using a number of policy tools to ensure lithium extraction fully benefits the nation.

Governments want innovative and effective fiscal policies for the mining sector that offer simplicity, participation, fairness, and compensation.

Many multinational mining companies will be subject to the new global tax rules and governments should understand the new rules may interact with their domestic fiscal regime for extractives.