Desarrollo de reformas fiscales mundiales con importante incidencia en la minería

This briefing analyzes the potential impact of the OECD and G20 Inclusive Framework's global tax reforms—specifically Pillar One and Pillar Two—on resource-rich developing countries and the mining sector. While some extractive industries are excluded from certain new taxing rights, the document warns that other elements of the reform could undermine national sovereignty and the ability of developing nations to collect revenue from their natural resources.

• The OECD's 'digital tax project' is broader than its name suggests, with the Inclusive Framework's Pillar One and Pillar Two proposals having significant implications for the mining sector. Pillar One creates new taxing rights for 'market countries' where users or consumers are located, while Pillar Two establishes a global minimum effective tax rate to combat tax competition and profit shifting across all economic sectors.
• Under Pillar One, the 'Amount A' proposal explicitly excludes extractive industries, including mining and oil, from the new taxing rights assigned to market countries. This is based on the principle that minerals are generic goods and the primary taxing authority should remain with the producing country. However, precious stones may be an exception as they can benefit from marketing.
• The briefing identifies several risks associated with Pillar One's 'Amount B' and 'Amount C'. Amount B assigns a fixed return to marketing activities, which the document argues is inappropriate for the mining sector because minerals have limited value generated from marketing intangibles. Amount C, focused on 'Tax Certainty', emphasizes binding dispute resolution that may move international tax disputes outside of domestic law, thereby undermining national sovereignty.
• Pillar Two (the Global Anti-Base Erosion or GloBE rules) aims to eliminate profit shifting to tax havens but presents three specific problems for developing resource-rich countries: a high revenue threshold of EUR 750 million that excludes smaller companies; a conflict between GloBE tax calculations and local rules regarding the rapid depreciation of exploration and development costs; and a design that directs more revenue to the wealthier countries where mining companies are headquartered.

APA

Lassourd,, A. R. (n.d.). Desarrollo de reformas fiscales mundiales con importante incidencia en la minería. International Institute for Sustainable Development. https://www.iisd.org/es/articles/policy-analysis/desarrollo-de-reformas-fiscales-mundiales-con-importante-incidencia-en-la

Chicago

Lassourd,, Alexandra Readhead,Thomas. Desarrollo de reformas fiscales mundiales con importante incidencia en la minería. International Institute for Sustainable Development, n.d. https://www.iisd.org/es/articles/policy-analysis/desarrollo-de-reformas-fiscales-mundiales-con-importante-incidencia-en-la.

Wikipedia

{{cite report |last1=Lassourd, |first1=Alexandra Readhead,Thomas |title=Desarrollo de reformas fiscales mundiales con importante incidencia en la minería |publisher=International Institute for Sustainable Development |url=https://www.iisd.org/es/articles/policy-analysis/desarrollo-de-reformas-fiscales-mundiales-con-importante-incidencia-en-la |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{lassourdnddesarrollo, author = {Lassourd,, Alexandra Readhead,Thomas}, title = {{Desarrollo de reformas fiscales mundiales con importante incidencia en la minería}}, institution = {International Institute for Sustainable Development}, url = {https://www.iisd.org/es/articles/policy-analysis/desarrollo-de-reformas-fiscales-mundiales-con-importante-incidencia-en-la}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }