Sharing of mining rents between investors and states

Ferdi is involved in the study of mineral resource rent sharing, an important issue for resource-rich African countries.

Active • December 01, 2014

In partnership with the Centre for study and research on international development (CERDI), the International Centre for Tax and Development (ICTD), the Ecole Normale Supérieure de Lyon (ENS Lyon) and the French Ministry of Europe and Foreign Affairs (MEAE), Ferdi works on the sharing of mineral resource rent between States and mining investors in Sub-Saharan Africa. Indeed, the mining sector weighs heavily in the tax revenues of many resource-rich African countries. Mining tax systems must therefore both attract investors and ensure sufficient revenues for States.

A comprehensive and accessible database

After having carried out an inventory of studies on the subject (Laporte and De Quatrebarbes, 2015), Ferdi has built up a large database, which lists the main tax laws and details the main taxes payable by mining companies over a long period of time (Laporte, De Quatrebarbes and Bouterige, 2015). This database has been available to the public since September 2016 and is hosted on its own website since October 2018. Updated annually, it now covers 22 French-, English- and Portuguese-speaking countries and helps improve the transparency of tax information in the extractive sector.
Access to the database

Online training courses on mining taxation

Since 2020, Ferdi, via IHEDD, has been offering two online training courses dedicated to the taxation of the extractive sector. The first focuses on understanding the challenges facing the mining sector and learning how to model the sharing of mining rents. The second focuses on tax policy in the extractive sector. The aim of this initiative is to build the capacities of public and private players and promote the fair and efficient management of mining resources.

Achievements 2023-2024

 ↪ Yannick Bouterige and Bertrand Laporte presented the findings from a diagnostic study on mining and oil taxation in Congo and Senegal. This study was conducted under the "Value Chains and Taxation Issues in the Extractive Sector in the Republic of Congo and the Republic of Senegal" project, implemented by Expertise France and the Extractive Industries Transparency Initiative (EITI). The study was presented and discussed at a face-to-face workshop from May 21 to 23, 2024 in Brazzaville, and will be presented and discussed from June 24 to 26, 2024 in Dakar.

↪ The Institute for Advanced Studies in Sustainable Development (Institut des Hautes Études du Développement Durable-IHEDD in French, IHEDD-Ferdi) has proposed 5 training courses on this subject in 2023-2024. Assessing rent-sharing is essential for governments to carry out mining and oil tax reforms, help negotiate contracts, avoid renegotiation and better forecast revenues.

Partners

  • Fondation pour les Études et recherches sur le développement international (Ferdi)
  • Centre d'études et de recherches sur le développement international (CERDI)
  • Ministère de l'Europe et des Affaires étrangères

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