This chapter considers the various tax instruments frequently found in mining taxation packages. It describes the main characteristics of different types of mineral royalties and how they are combined with corporate income tax and other mining-specific imposts in a manner ideally designed to secure that an adequate share of benefits from mining activities are enjoyed by the whole country population.
CITATION STYLE
Lilford, E., & Guj, P. (2021). Components of a mining taxation package. In Modern Approaches in Solid Earth Sciences (Vol. 18, pp. 29–41). Springer. https://doi.org/10.1007/978-3-030-49821-4_3
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