On 30 November 2021, the Intergovernmental Forum on Mining, Minerals, Metals, and Sustainable Development (IGF) released a new practice note on tax treaty practices in mining countries, which was consulted on earlier in the year. The practice note covers three main areas:
- An overview of tax treaties in general, including the treaty models, renegotiating a treaty, and terminating a treaty;
- The Benefits and Costs of Tax Treaties in a Mining Context; and
- Negotiating Tax Treaties That Protect th…