The Intergovernmental Forum on Mining, Minerals, Metals, and Sustainable Development (IGF) has announced the release of a draft practice note for consultation on tax treaty practice in mining countries. Interested parties are invited to submit feedback by 30 September 2021. The practice note has been prepared under the IGF program to address some of the challenges developing countries are facing in raising revenue from their mining sectors. In particular, the practice note has been written for governments of resource-rich developing countries that are considering negotiating or renegotiating a tax treaty. The practice note covers three main areas: An overview of...