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Mining royalties : a global study of their impact on investors, government, and civil society (Vol. 2) : Appendices A1 to A4 (English)

Eight leading authorities from around the world have collaborated to produce this volume which provides a thorough treatment of mineral royalties. 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.

Details

  • Author

    Andrews,Craig B., Cawood,Frederick Thomas, Doggett, Michael, Guj, Pietro, Otto, James, Stermole, Frank, Stermole, John, Tilton,John E.

  • Document Date

    2006/06/01

  • Document Type

    Publication

  • Report Number

    37258

  • Volume No

    2

  • Total Volume(s)

    2

  • Country

    World,

  • Region

    The World Region,

  • Disclosure Date

    2007/04/30

  • Disclosure Status

    Disclosed

  • Doc Name

    Appendices A1 to A4

  • Keywords

    small scale gold mining;mining operation;gross value of minerals;southern african development community;payment of royalty;rate of royalty;royalty payable;mining area;mining lease;licensed dealer;mineral product;minerals and energy;production tax;mining claim;safety and health;administration of regulation;transfer of ownership;local government authority;security of tenure;law and regulation;access to mineral;cost for transport;prima facie evidence;cost of transport;prime lending rate;security for payment;case of failure;holder of licences;share of profit;international market;mineral concession;cash operating;royalty rate;royalty payment;arm length;fiscal regime;precious stone;mineral right;mining title;mining companies;mining company;mining product;deferred payment;overdue payment;building material;industrial mineral;licence holder;current expenditure;rental fee;gross income;mineral production;semi-precious stone;capital allowance;financial matter;dimension stone;precious metal;mining activity;mining law;gross revenue;mineral type;industrial purpose;government income;colonial times;discretionary power;mining concession;government use;work programmes;government body;annual production;royalty determination;fiscal period;fundamental principles;work requirement;gross sale;mineral exploration;royalty regime;ad valorem;oil shale;transfer price;purchase price;open market;secondary legislation;comparative study;commercial bank;national territory;royalty system;finance charges;local development;global resource;profit tax;national interest;lease agreement;Small-Scale Mining;land use;rental value;licence agreement;mining licence;mineral deposit;financial provisions;industry information;property right;lease payment;tax matter;cubic metre;similar provision;civil unrest;competent court;cash expenditure;unprocessed mineral;capital expenditure;mineral ownership;land owner;local market;concession fee;taxable profit;regulatory system;state land;Independent Judiciary;cabinet approval;

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Citation

Andrews,Craig B. Cawood,Frederick Thomas Doggett, Michael Guj, Pietro Otto, James Stermole, Frank Stermole, John Tilton,John E.

Mining royalties : a global study of their impact on investors, government, and civil society (Vol. 2) : Appendices A1 to A4 (English). Directions in development ; energy and mining Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/869521468142184483/Appendices-A1-to-A4