Les réformes de la fiscalité internationale progressent avec de lourdes conséquences pour le secteur minier

This research paper analyzes the implications of the OECD/G20 Inclusive Framework's international tax reforms—specifically Pillar One and Pillar Two—for resource-rich developing countries and the mining sector. While some aspects of the reforms protect the taxing rights of producer countries, others may undermine national sovereignty or create unfair tax burdens due to the specific accounting nature of mining operations.

• Pillar One's 'Amount A' explicitly excludes the extractive industries, including mining and oil, from the new taxing rights granted to market countries. This is because minerals are viewed as generic products whose value is based on intrinsic characteristics rather than marketing strategies, meaning primary taxing rights remain with the resource-producing country.
• The author argues that 'Amount B' of Pillar One, which assigns a fixed return to marketing activities in market countries, is inappropriate for the mining sector because marketing plays a limited role in the sale of mineral products. The paper suggests that extractive industries should either be excluded or have a specific rule that attributes sales profits to the producer country unless a marketing entity can prove it increased market value.
• Pillar Two (the GloBE rules) aims to establish a global minimum effective tax rate to prevent profit shifting to tax havens. While this could reduce the use of offshore marketing hubs by mining companies, the author identifies three major risks for developing countries: a high revenue threshold (750 million EUR) that excludes many firms, conflicts between GloBE tax calculations and local rules regarding the rapid depreciation of exploration costs, and a design that favors wealthier countries where corporate headquarters are located.
• The proposed dispute resolution mechanisms under the 'Tax Certainty' section (formerly Amount C) are criticized for potentially undermining national sovereignty by moving international tax disputes away from domestic law through binding settlement procedures.

APA

Lassourd,, A. R. (n.d.). Les réformes de la fiscalité internationale progressent avec de lourdes conséquences pour le secteur minier. International Institute for Sustainable Development. https://www.iisd.org/fr/articles/policy-analysis/les-reformes-de-la-fiscalite-internationale-progressent-avec-de-lourdes

Chicago

Lassourd,, Alexandra Readhead,Thomas. Les réformes de la fiscalité internationale progressent avec de lourdes conséquences pour le secteur minier. International Institute for Sustainable Development, n.d. https://www.iisd.org/fr/articles/policy-analysis/les-reformes-de-la-fiscalite-internationale-progressent-avec-de-lourdes.

Wikipedia

{{cite report |last1=Lassourd, |first1=Alexandra Readhead,Thomas |title=Les réformes de la fiscalité internationale progressent avec de lourdes conséquences pour le secteur minier |publisher=International Institute for Sustainable Development |url=https://www.iisd.org/fr/articles/policy-analysis/les-reformes-de-la-fiscalite-internationale-progressent-avec-de-lourdes |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{lassourdndles, author = {Lassourd,, Alexandra Readhead,Thomas}, title = {{Les réformes de la fiscalité internationale progressent avec de lourdes conséquences pour le secteur minier}}, institution = {International Institute for Sustainable Development}, url = {https://www.iisd.org/fr/articles/policy-analysis/les-reformes-de-la-fiscalite-internationale-progressent-avec-de-lourdes}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }