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 the Right to Tax Mining Income. With respect to negotiations, the practice note highlights four main risk areas to be addressed in order...