This course was designed to increase participants’ knowledge of the main challenges governments face in designing, administering, and monitoring an international tax system for their extractive sector.
The course covered the types of activities related to each stage of the extractive industry value chain and discusses in detail the international tax risks throughout. Through the modules, the course provided an overview of the most important transfer pricing risks in the extractive sector; reviewed critical issues in bilateral tax treaties and the extractives industries; explored important tax policy questions related to the extractive industry, such as tax incentives, simplification measures, and fiscal stabilization; and analyzes how mining fiscal policy and administrative design can exacerbate or limit potential international tax risks.
The course was presented by the IGF with the Organization for Economic Development and Cooperation and the Asian Development Bank (ADB). It was delivered at the ADB’s headquarters in Manila and also available for virtual participants.