RÉFORMES DE LA FISCALITÉ NUMÉRIQUE INTERNATIONALE : MISE EN EXERGUE DES EFFETS POTENTIELS POUR LES PAYS MINIERS

The document examines how the OECD's global digital tax reforms, specifically Pillar One and Pillar Two, affect the extractive industries. While Pillar One's 'Amount A' excludes non-renewable resources, 'Amount B' lacks specific rules for mining, and Pillar Two's minimum tax presents risks regarding depreciation rules and revenue distribution for developing nations.

• The OECD's digital tax initiative is broader than its name suggests, impacting various economic sectors including mining, and requires the attention of resource-rich countries to prevent the erosion of their right to collect mining revenues.
• Under Pillar One, 'Amount A'—which creates a new taxing right for market jurisdictions—expressly excludes 'non-renewable resources,' including minerals and hydrocarbons, because the OECD agrees that taxing rights for these generic products belong to the producing country. Precious stones are a possible exception due to their reliance on marketing strategies.
• The document argues that 'Amount B' of Pillar One, which assigns a fixed return to marketing activities, is inappropriate for the mining sector because marketing plays a limited role in the value of minerals. It suggests that extractive industries should either be excluded or have a specific rule that attributes sales profits to the producing country unless the marketing entity proves it increased market value.
• The 'Tax Certainty' process (formerly Amount C) introduces binding dispute resolution for transfer pricing and permanent establishment adjustments, which the document suggests could undermine national sovereignty by moving international tax disputes away from domestic law.
• Pillar Two aims to curb profit shifting to low-tax jurisdictions via a global minimum tax. While this could help resource-rich countries fight aggressive tax avoidance—such as the use of offshore marketing hubs or shell companies for intercompany loans—it presents three specific risks for developing countries: a high revenue threshold (750 million EUR) that excludes smaller firms, conflicts between global tax calculations and local depreciation rules for exploration costs, and a design that favors the headquarters' countries of wealthier nations.
• The document notes that the illustrative tax rates used in the Pillar Two Blueprint (7.5% to 17.5%) are too low to prevent downward pressure on statutory mining tax rates, which are typically around 30%.

APA

Readhead, A., & Lassourd, T. (2021). RÉFORMES DE LA FISCALITÉ NUMÉRIQUE INTERNATIONALE : MISE EN EXERGUE DES EFFETS POTENTIELS POUR LES PAYS MINIERS. International Institute for Sustainable Development. https://www.iisd.org/system/files/2021-03/digital-tax-reforms-mining-fr.pdf

Chicago

Readhead, Alexandra, and Thomas Lassourd. RÉFORMES DE LA FISCALITÉ NUMÉRIQUE INTERNATIONALE : MISE EN EXERGUE DES EFFETS POTENTIELS POUR LES PAYS MINIERS. International Institute for Sustainable Development, 2021. https://www.iisd.org/system/files/2021-03/digital-tax-reforms-mining-fr.pdf.

Wikipedia

{{cite report |last1=Readhead |first1=Alexandra |last2=Lassourd |first2=Thomas |title=RÉFORMES DE LA FISCALITÉ NUMÉRIQUE INTERNATIONALE : MISE EN EXERGUE DES EFFETS POTENTIELS POUR LES PAYS MINIERS |publisher=International Institute for Sustainable Development |date=March 2021 |url=https://www.iisd.org/system/files/2021-03/digital-tax-reforms-mining-fr.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{readhead2021rformes, author = {Readhead, Alexandra and Lassourd, Thomas}, title = {{RÉFORMES DE LA FISCALITÉ NUMÉRIQUE INTERNATIONALE : MISE EN EXERGUE DES EFFETS POTENTIELS POUR LES PAYS MINIERS}}, institution = {International Institute for Sustainable Development}, year = {2021}, month = mar, url = {https://www.iisd.org/system/files/2021-03/digital-tax-reforms-mining-fr.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }