International digital tax reforms and mining: the difficulty of non permanent timing variations

This report examines how the OECD-led world digital tax reforms may result in misplaced mining funding and income in growing international locations if points associated to non permanent timing variations will not be addressed. This report follows a broader IGF briefing be aware on the implications for the mining sector of the newest blueprints on world digital tax reforms printed by the Organisation for Financial Co-operation and Growth (OECD). This report digs deeper into the necessary problem of non permanent timing variations arising underneath the OECD-led reforms. It examines the impression it might have on funding within the mining sector—significantly in resource-rich growing international locations—and identifies potential coverage options. If left unresolved, non permanent timing variations may result in misplaced funding and income from the mining sector in resource-rich international locations, particularly within the growing world.


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