The Global Minimum Tax and Special Economic Zones
Guidance for governments on reforming tax incentives in special economic zones amid the global minimum tax.
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Determining the Price of Minerals: A transfer pricing framework
Practical guidance to support developing countries in accurately pricing mineral sales for the purposes of revenue collection.
Revisiting Tax Incentives as an Investment Promotion Tool: Q&A for investment policy-makers
Are tax incentives effective at attracting investment in developing countries?
The Future of Resource Taxation: 10 policy ideas to mobilize mining revenues
A handbook for policy-makers that presents a menu of innovative fiscal measures to strengthen revenue collection in the mining sector.
A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax
This guide provides policy-makers in developing countries with a simple framework to understand how the 15% global minimum corporate tax may affect them and how to adapt domestic tax policy in response.
Protecting the Right to Tax Mining Income
This practice note is a tool to help resource-rich governments protect their tax base from risks associated with tax treaties.
Inclusive Framework Agreement on the Global Minimum Tax: Recommendations to address stabilized fiscal conditions
This brief provides recommendations on how the OECD could design model legislation for a global minimum tax to address stabilized tax incentives.
Investment Treaty News (ITN), Volume 12, Issue 3, October 2021
Investment Treaty News (ITN) is IISD's flagship journal on international investment law and policy.
Global Digital Tax Reforms and Mining: The issue of timing differences
This report looks at how the OECD-led global digital tax reforms, specifically timing differences, could affect mining countries.
Global Digital Tax Reforms: Highlighting potential impacts for mining countries
This report highlights how proposed global tax reforms aimed at the digital sector may affect resource-rich developing nations.