mining trends

Article

Global mining tax trends 2017

Helping miners position for change

The 2017 edition of the Global mining tax trends takes a closer look on the top tax trends miners will face in the coming year and how they can deal with the increased levels of uncertainty in their tax profile.

Executive summary

This report draws on the experience of Deloitte’s Global mining tax professionals to help identify the trends facing large mining groups in the coming years. We set out the questions miners should be asking and suggest some possible approaches to mitigating the risks posed by changes in the international tax landscape.

In line with this, we begin by taking stock of the Organization for Economic Cooperation and Development’s (OECDs) project to counteract base erosion and profit shifting (BEPS), before highlighting other trends which we believe will continue to move up the agendas of multinational mining groups.

One fact is clear, mining companies will have to come to terms with increased levels of uncertainty in their tax profiles, and will need to consider the impact of all of the changes not only on existing structures but also in terms of future-proofing new investments and transactions.

Did you find this useful?