Mining Taxation and Financing: The Essential "How To" Conference





Mining Taxation and Financing: The Essential 'How To' Conference
3–4 May 2012                            Toronto, Canada


A conference presented by the IBA Taxes Committee, supported by the IBA North American Regional Forum

Join us in Toronto, where an international faculty of leading experts from around the world in private practice and in-house counsel at major mining companies share their experience in the taxation and financing of mining. This two-day conference will provide participants with an analytical framework for understanding mining tax and finance at all stages of the business, from exploration to development to sale or closure.

Proposed session topics include:

  • Defining the rules of the game: stabilisation agreements regarding mining; royalties versus national and local taxes; price controls and commodity price cycle incentives; recovery of capital costs; post-production expenses provisions.
  • Structuring a mining project: acquisition of mining licences and/or execution of agreements with local governments; aspects of law and tax.
  • Issues in relation to exploration stages: capital & expense; deferred charges; diverse accounting regulations; assets tax; surface rentals; valuation of mineral reserves; tax effects of discoveries.
  • Mining development: incentives on imports of mining and environmental equipment; environmental taxes; VAT planning.
  • Exploitation: selling the product – taxes on gross earnings; export incentives; VAT exemptions; transfer pricing issues.
  • Post-mining: site management expenses and rehabilitation costs; recovery of tax deductions; winding- up; capital gains; repatriation of profits.

Learn best practices in how to structure and finance mining activities throughout the world (including mergers & acquisitions) from our distinguished presenters, who will share tips and traps in mining taxation and finance in a practical format using case studies to illustrate key concepts.