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

The document analyzes the OECD/G20 Inclusive Framework's 'digital tax project,' arguing that while framed around digitalization, its Pillars One and Two have significant implications for the extractive industries. It highlights that while the mining sector is excluded from the new taxing rights of Pillar One's 'Amount A,' it remains vulnerable to 'Amount B's' fixed returns on marketing and the potential for Pillar Two's global minimum tax to divert revenues from resource-rich developing nations to the home countries of multinational corporations.

• Pillar One's 'Amount A' explicitly excludes the extractive industries, including mining and oil, because minerals are generic products whose value is based on intrinsic characteristics rather than commercial strategy, meaning primary taxing rights remain with the resource-producing country.
• The 'Amount B' provision of Pillar One, which assigns a fixed return to marketing activities, is deemed inappropriate for the mining sector because marketing plays a limited role in the sale of mineral products.
• Pillar Two's Global Anti-Base Erosion (GloBE) rules aim to stop profit shifting to tax havens, but may negatively impact developing countries because the 750 million EUR annual gross revenue threshold may exclude many local companies, and differences in calculating effective tax rates—specifically regarding the rapid depreciation of exploration and development costs—could force mines to pay taxes to foreign jurisdictions before the resource-owning country.
• The design of the GloBE rules is expected to generate more direct revenue for wealthier, larger countries where mining company headquarters are located than for developing countries.
• The proposed minimum tax rates mentioned in the Blueprint (ranging from 7.5% to 17.5%) are considered insufficient to stop the 'race to the bottom' in the mining sector, where statutory tax rates are typically around 30%.

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} }