Jaqueline is an expert in tax law and the extractive industries supporting the IGF’s program to address tax base erosion and profit shifting (BEPS) in mining.
She also supports the International Secretariat of the Extractive Industries Transparency Initiative (EITI) in its work on validations and technical issues with a focus on Latin America and the Caribbean. Jaqueline previously worked in the private sector as an associate at a leading tax law firm in Peru. She also worked in the Business Tax Advisory Team in Ernst & Young Peru.
Jaqueline earned a Master of Laws (LL.M.) in Mineral Law and Policy at the Centre for Energy, Petroleum and Mineral Law and Policy (CEPMLP) at the University of Dundee, after Rio Tinto Plc awarded her a scholarship. She also holds a specialization in tax law from the Pontifical Catholic University of Peru.
Her professional interests are related to international taxation law and the extractive industries, as well as global transparency and accountability initiatives in the extractives sectore. Jaqueline speaks English and Spanish and is based in Scotland, United Kingdom.
- Mining Tax Policy Responses to COVID-19 The COVID-19 pandemic is first and foremost a humanitarian crisis. The level and type of relief required will vary by sector, and company, which is why IGF and ATAF have prepared this guide in English, French, and Spanish for resource-rich developing countries specifically.
- Insights on Incentives: Tax competition in mining This paper highlights key findings from an analysis of the IGF Mining Tax Incentives Database, a collection of files comparing the fiscal regimes of 104 mining projects across 21 countries.