Questions relatives au partage des avantages financiers issus des minéraux critiques : défis et opportunités pour les pays producteurs

The report analyzes how developing countries can maximize financial gains from critical minerals during the energy transition. It identifies risks such as price volatility, opaque markets, and the impact of alternative financing like metal streaming. Opportunities include increasing state participation, developing downstream processing to add value, and reforming tax incentives. The document emphasizes that while significant additional revenues are possible—potentially between 98 billion and 259 billion USD annually by 2040—the window of opportunity is limited by potential oversupply and the development of substitute materials.

• Developing countries could see significant additional annual revenues from critical minerals, estimated between 98 billion USD and 259 billion USD by 2040, though only 8% of these gross additional revenues are expected to go to low-income countries.
• Price volatility and lack of transparency in markets for minerals like bauxite and cobalt make it difficult for governments to determine the real value of minerals and forecast future revenues.
• There is a risk that prices for critical minerals will drop if substitute materials (such as sodium-ion for lithium) are developed or if deep-sea mining becomes commercially viable, potentially reducing the financial benefits for terrestrial producers.
• Alternative financing methods, such as metal streaming and royalty financing, create risks for public revenues due to a lack of legislative clarity on tax treatment, potential transfer pricing abuse, and base erosion and profit shifting (BEPS).
• The increasing strategic importance of critical minerals allows producer countries to strengthen their negotiating power and increase state participation, including through state-owned enterprises or nationalization, as seen with lithium in Mexico.
• The introduction of the Global Minimum Tax (GMT) from 2024 may make some profit-based tax incentives redundant, as benefits granted in one jurisdiction may be collected in another if the effective tax rate falls below 15%.
• Carbon pricing mechanisms, such as the EU's Carbon Border Adjustment Mechanism (CBAM), could impose additional costs on producer countries exporting value-added minerals to the EU.

APA

Omonbude, E., & Mataba, K. (2024). Questions relatives au partage des avantages financiers issus des minéraux critiques : défis et opportunités pour les pays producteurs. International Institute for Sustainable Development. https://www.iisd.org/system/files/2024-08/financial-benefit-sharing-issues-critical-minerals-fr.pdf

Chicago

Omonbude, Ekpen, and Kudzai Mataba. Questions relatives au partage des avantages financiers issus des minéraux critiques : défis et opportunités pour les pays producteurs. International Institute for Sustainable Development, 2024. https://www.iisd.org/system/files/2024-08/financial-benefit-sharing-issues-critical-minerals-fr.pdf.

Wikipedia

{{cite report |last1=Omonbude |first1=Ekpen |last2=Mataba |first2=Kudzai |title=Questions relatives au partage des avantages financiers issus des minéraux critiques : défis et opportunités pour les pays producteurs |publisher=International Institute for Sustainable Development |date=March 2024 |url=https://www.iisd.org/system/files/2024-08/financial-benefit-sharing-issues-critical-minerals-fr.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{omonbude2024questions, author = {Omonbude, Ekpen and Mataba, Kudzai}, title = {{Questions relatives au partage des avantages financiers issus des minéraux critiques : défis et opportunités pour les pays producteurs}}, institution = {International Institute for Sustainable Development}, year = {2024}, month = mar, url = {https://www.iisd.org/system/files/2024-08/financial-benefit-sharing-issues-critical-minerals-fr.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }