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The report argues that the OECD's Pillar Two (GloBE) proposal, which uses accounting profits to determine the Effective Tax Rate (ETR), fails to account for timing differences common in the mining sector, such as accelerated depreciation. This discrepancy could lead to 'top-up taxes' being paid to parent company jurisdictions rather than host countries, potentially reducing investment in developing nations. The document evaluates three policy solutions: loss carryforwards and income inclusion credits, deferred-tax accounting, and the use of local tax rules, while also addressing the challenges of permanent differences like tax holidays and stabilization clauses in mining contracts.

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 document examines the OECD's global digital tax reforms, noting that while labeled as 'digital,' the scope extends to the mining sector. It analyzes Pillar One's allocation of taxing rights and Pillar Two's global minimum tax, highlighting risks for developing countries such as the potential for revenues to flow to headquarters jurisdictions and the misalignment of effective tax rate calculations with mining-specific depreciation rules.

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 document details how the Bolsonaro administration has systematically weakened Brazil's environmental state through institutional budget cuts, the exclusion of civil society from policy-making bodies like CONAMA, and the use of infra-legal decrees to bypass congressional scrutiny. It argues that these actions are driven by a coalition of agribusiness and mining interests seeking to expand into biomes such as the Amazon, Pantanal, and Cerrado. The authors highlight the fragility of environmental protections that rely on administrative decisions rather than legislative law and call for the establishment of more resilient protective mechanisms to prevent future reactionary attacks.

The document examines water governance in the mining sectors of Mongolia and Chile, advocating for a holistic, risk-based watershed approach. It details the legal frameworks, data collection strategies, and stakeholder engagement processes used in both jurisdictions to manage water scarcity and pollution risks, particularly in arid environments.

The document argues that renewable energy (RE) is now a viable, low-cost alternative to grid and diesel power for mining operations, particularly through hybrid systems. While high initial capital expenditure and intermittency pose challenges, the long-term total cost of ownership is lower over a 20-year period. The paper highlights the role of energy storage in stabilizing supply and the potential for portable solar systems to support exploration. It also notes that the shift toward electric vehicles in mining will further drive RE demand. In South Africa, major mining companies are already seeking to self-generate solar power to reduce grid dependence.

The document maps local procurement regulations in the SADC region, distinguishing between demand-side policies (encouraging companies to buy locally) and supply-side interventions (supporting local supplier capacity). It finds that while most SADC countries have some form of local procurement requirement, the level of detail varies significantly, with the DRC, Namibia, South Africa, and Tanzania employing specific targets and plans, while others rely on vague 'best effort obligations'.

The document examines how COVID-19 disrupted mining employment through lockdowns, supply chain failures, and commodity price volatility. It highlights the vulnerability of contractual and migrant workers, the risk of insolvency for local SMEs, and the potential for accelerated automation. The author argues that recovery requires shifting from blanket stimulus to targeted support, redesigning workplaces for health safety, and diversifying local industrial bases to reduce dependency on mining jobs.

The document highlights the vulnerability of mining employment during the COVID-19 pandemic, particularly in rural and remote areas where large-scale mining is often the primary employer. It argues that government support for mining companies should be conditional on maintaining jobs and wages, and that non-permanent workers must be included in social protection schemes. To build future resilience, the text recommends retraining displaced workers, investing in digital solutions for local businesses, and developing regional strategic value chains to reduce dependence on a limited number of emerging markets.

The document analyzes how COVID-19 disrupted the mining sector through supply chain failures, reduced demand, and health-related closures. It highlights the vulnerability of non-permanent workers and local SMEs, while noting that automation may accelerate as a risk-mitigation strategy. The author recommends transitioning from general to targeted support, updating health and safety regulations, and investing in worker retraining to build long-term resilience against future 'black swan' events.

The document examines how COVID-19 disrupted African extractive industries through reduced global demand, supply chain failures, and operational shutdowns. It highlights the vulnerability of oil-dependent economies like Nigeria and the specific challenges facing South Africa's mining sector. Conversely, it identifies a 'silver lining' in the increased demand for gold due to its role in rapid antibody tests. The report argues that the crisis provides a governance opportunity for African nations to diversify their economies, reduce reliance on Chinese demand, and implement structural reforms to protect property rights and broaden tax bases.

The document outlines how governments in developing countries can use fiscal policy to support the mining sector during the COVID-19 crisis. It identifies specific pandemic-driven impacts—such as mine closures, fluctuating commodity prices, and supply chain disruptions—and proposes targeted relief options including the deferral of social charges, VAT credits, and royalty exemptions. The guide emphasizes that aid should be conditional on job retention and transparency, while warning against broad corporate income tax exemptions.

The paper analyzes how the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) proposals—specifically Pillar 1 and Pillar 2—could affect the mining industry. It argues for the exclusion of the entire mining value chain from Pillar 1's 'Amount A' to protect the taxing rights of resource-rich countries and expresses concern that 'Amount B' and 'Amount C' could legitimize offshore marketing hubs and shift profits away from source countries. Regarding Pillar 2 (Global Anti-Base Erosion), the author supports a minimum tax to reduce costly tax competition but emphasizes that the rate must align with the mining sector's typically higher statutory rates (25% to 35%) and that mineral royalties should be excluded from the minimum effective rate calculation.

The proposal outlines a 24-month project to prepare Guinea for the development of a National Adaptation Plan (NAP). It identifies critical barriers, including outdated climate data from 2001, fragmented coordination, and a lack of private sector involvement. The project aims to establish a Research-Policy Working Group, update climate projections using IPCC AR5 models, and operationalize the National Climate Committee (CNC). It also seeks to reform the Environmental Safeguard Fund (FSE) and engage the bauxite mining sector through the Bauxite Environment Network (REB). The total requested amount is USD 1,629,717, with implementation led by the UNDP.

The document outlines a comprehensive legal framework for managing the environmental and social impacts of large-scale mining throughout the entire mine life cycle. It identifies 20 essential components of a strong legal framework, ranging from a stated commitment to sustainable development and public transparency to rigorous monitoring and financial assurance for mine closure. The guidance details specific government actions required across four phases: exploration (screening), mine planning (ESIA review and approval), construction and operations (monitoring and enforcement), and closure/post-mining transition (relinquishment and residual risk management). It also provides a practical methodology for governments to conduct gap analyses and implement legal reforms to align with international standards.

The document outlines a comprehensive legal framework for managing the environmental and social impacts of large-scale mining throughout the mine life cycle. It identifies 20 essential components of a robust legal framework, ranging from sustainable development commitments and public consultation to financial guarantees for mine closure. The guide details key government actions across four phases: exploration (screening), planning (ESIA review and approval), construction and operation (monitoring and enforcement), and closure (post-mining transition). It emphasizes the need for inter-ministerial coordination, the avoidance of legal stabilization of environmental clauses to allow for updates, and the use of gap analyses to improve national legal frameworks.

The document outlines a framework for governments to assess the need for mining sector tax relief, identifying criteria for eligible companies and proposing specific short-term fiscal measures. It emphasizes that aid should be targeted at companies in genuine financial distress, conditioned on labor retention and transparency, and avoid broad corporate tax exemptions.

The report assesses the current state of Guinea's National Adaptation Plan (NAP) and identifies significant gender inequalities that exacerbate climate vulnerability. It highlights a lack of explicit links between gender planning and climate adaptation in national policies and recommends institutional reforms, capacity building, and the use of sex-disaggregated data to ensure adaptation measures are equitable and effective.

The report examines the dilemma of the Swedish mining sector: its necessity for the low-carbon energy transition versus its negative environmental and social impacts. Through a collaborative project between Svemin and SEI, the authors developed four future scenarios for 2050 and a draft sustainability roadmap consisting of 31 robust action points. Key recommendations include improving supply chain traceability, addressing land-use conflicts with Indigenous Sami rights, and pursuing 'moonshot' projects like the 'invisible mine' to minimize surface impacts.