Description: Mining Royalties : A Global Study of Their Impact on Investors, Government, and Civil Society

Mining Royalties : A Global Study of Their Impact on Investors, Government, and Civil Society

Mineral sector regulatory and fiscal systems have been undergoing major reforms across the globe. This book focuses on information and analysis relating to mineral royalties. It provides a general discussion of the concepts behind mining taxation,...

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Bibliographic Details
Main Authors:	Otto, James, Andrews, Craig, Cawood, Fred, Doggett, Michael, Guj, Pietro, Stermole, Frank, Stermole, John, Tilton, John
Language:	English en_US
Published:	Washington, DC: World Bank 2012
Subjects:	ASM BAUXITE BUSINESS CYCLE CD CLOSURE CLOSURES COAL COMPETITIVENESS COPPER COPPER MINE COPPER MINES CORPORATE PROFITS DECENTRALIZATION DECISION MAKING DIVIDENDS DRILLS ECONOMIC EFFICIENCY ECONOMIC RENT EI EITI EXPLORATION ACTIVITIES EXPLORATION AND MINING EXPORT EXTRACTIVE INDUSTRIES EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE FISCAL DECENTRALIZATION FISCAL SYSTEM FOREIGN EXCHANGE GAS GDP GEOLOGICAL SURVEY GEOLOGY GOLD GOLD EXPLORATION GOLD MINES GROSS DOMESTIC PRODUCT HIGH TAX INCOME INCOME TAX INDIVIDUAL TAX INTERNATIONAL MINING MARGINAL MINES METALS MINE DEVELOPMENT MINE ECONOMICS MINERAL MINERAL COMMODITY MINERAL DEPOSITS MINERAL ECONOMICS MINERAL EXPLOITATION MINERAL INDUSTRIES MINERAL INDUSTRY MINERAL PRODUCTION MINERAL ROYALTIES MINERAL ROYALTY MINERAL SECTOR MINERAL-EXPORTING COUNTRIES MINERALS MINERALS DEVELOPMENT MINES MINES AND MINERAL RESOURCES MINING COMPANIES MINING COMPANY MINING ENGINEERING MINING INDUSTRY MINING INVESTMENT MINING LAW MINING LEASES MINING LEGISLATION MINING POLICY MINING RIGHTS MINING ROYALTIES MINING SECTOR MINING TAXATION MINING TITLE MINING TITLES MOV NATURAL RESOURCES OIL OPEC OPTIMAL TAX RATE OPTIMIZATION PETROLEUM PETROLEUM EXPORTING COUNTRIES PETROLEUM RESOURCES POLICY PRIVATE PARTIES PRIVATE PARTY PRIVATE SECTOR PRODUCTION COSTS PUBLIC POLICY REGULATORY FRAMEWORK REMOTE REGIONS RESERVE BASE REVENUE STREAMS RISK AVERSE ROYALTIES ROYALTY ROYALTY PAYMENTS ROYALTY RATES SALT SECTOR INVESTMENT SMALL-SCALE SMELTER SUSTAINABLE MINING INDUSTRY TAX TAX ADMINISTRATION TAX BASE TAX CODES TAX LEGISLATION TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX REVENUES TAX SYSTEMS TAXATION TAXATION LEGISLATION TAXPAYERS TILE TRANSPARENCY URANIUM WEALTH WITHHOLDING TAXES WITHHOLDING TAXES ON INTEREST
Online Access:	http://documents.worldbank.org/curated/en/2006/06/7045893/mining-royalties-global-study-impact-investors-government-civil-society-vol-1-2 http://hdl.handle.net/10986/7105

Description
Summary:	Mineral sector regulatory and fiscal systems have been undergoing major reforms across the globe. This book focuses on information and analysis relating to mineral royalties. It provides a general discussion of the concepts behind mining taxation, a guide to royalties, examples of royalty calculations and the ways in which these interact with other forms of taxation, as well as financial effects on investments under varying conditions. Primary information includes royalty legislation from over forty nations. The book discusses implications for investors and governments of various tax regimes and provides specific country case examples. A chapter is included on transparency, governance, and management of revenue streams. The appendices, in the second volume, contain brief summaries and selected statutes relating to royalties in a broad cross-section of nations around the world; sample spreadsheets of the results of mine models that were analyzed; and examples of administrative and distributional approaches to collecting royalties.

Mining Royalties : A Global Study of Their Impact on Investors, Government, and Civil Society

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