REFORMAS FISCALES DIGITALES MUNDIALES: POSIBLES CONSECUENCIAS PARA PAÍSES MINEROS

The document examines the OECD's two-pillar digital tax reform, arguing that while named 'digital', its scope extends to the mining sector. It analyzes the exclusion of non-renewable resources from 'Amount A' of Pillar One, the inadequacy of 'Amount B' for mineral marketing, and the risks Pillar Two poses to developing nations, such as potential tax leakage to headquarters countries during cost-recovery periods.

• The OECD's global digital tax initiative, despite its name, has a broader scope that affects the mining sector and could impact the tax revenues of resource-rich countries.
• Under Pillar One, 'Amount A'—which assigns taxing rights to market jurisdictions—explicitly excludes 'non-renewable resources', including minerals and hydrocarbons, because these are generic goods valued by inherent characteristics rather than marketing.
• The 'Amount B' provision of Pillar One, which applies a fixed return to marketing activities, is deemed unsuitable for the mining sector because minerals have limited value generated from marketing intangibles.
• The 'Amount C' (Tax Certainty) process emphasizes binding dispute resolution for transfer pricing and permanent establishment adjustments, which the author suggests could undermine national sovereignty by removing international tax disputes from domestic law.
• Pillar Two aims to curb profit shifting to low-tax jurisdictions via a global minimum tax, which could help resource-rich countries combat tax evasion involving offshore marketing hubs or shell companies.
• Pillar Two presents three specific risks for developing countries: a EUR 750 million revenue threshold that excludes smaller firms, a mismatch between global effective tax rate calculations and local rules regarding the rapid depreciation of exploration costs, and a design that favors the revenue of wealthier headquarters countries.
• The proposed minimum tax rates in the OECD models (7.5% to 17.5%) are considered too low to prevent downward pressure on statutory tax rates in the mining sector, which typically reach 30%.

APA

Readhead, A., & Lassourd, T. (2021). REFORMAS FISCALES DIGITALES MUNDIALES: POSIBLES CONSECUENCIAS PARA PAÍSES MINEROS. International Institute for Sustainable Development. https://www.iisd.org/system/files/2021-04/digital-tax-reform-mining-es.pdf

Chicago

Readhead, Alexandra, and Thomas Lassourd. REFORMAS FISCALES DIGITALES MUNDIALES: POSIBLES CONSECUENCIAS PARA PAÍSES MINEROS. International Institute for Sustainable Development, 2021. https://www.iisd.org/system/files/2021-04/digital-tax-reform-mining-es.pdf.

Wikipedia

{{cite report |last1=Readhead |first1=Alexandra |last2=Lassourd |first2=Thomas |title=REFORMAS FISCALES DIGITALES MUNDIALES: POSIBLES CONSECUENCIAS PARA PAÍSES MINEROS |publisher=International Institute for Sustainable Development |date=March 2021 |url=https://www.iisd.org/system/files/2021-04/digital-tax-reform-mining-es.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{readhead2021reformas, author = {Readhead, Alexandra and Lassourd, Thomas}, title = {{REFORMAS FISCALES DIGITALES MUNDIALES: POSIBLES CONSECUENCIAS PARA PAÍSES MINEROS}}, institution = {International Institute for Sustainable Development}, year = {2021}, month = mar, url = {https://www.iisd.org/system/files/2021-04/digital-tax-reform-mining-es.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }