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This guide, produced by the OECD and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), provides policy recommendations for developing countries to combat base erosion and profit shifting (BEPS) in the mining sector. It specifically addresses the use of excessive debt by multinational enterprises (MNEs) to shift profits abroad through interest deductions. The document details common aggressive tax planning structures, explains the application of OECD BEPS Action 4, and suggests a combination of fiscal tools to protect national tax bases while maintaining an attractive investment climate.