Subcommittee on Extractive Industries

Subcommittee on Extractive Industries

Mandate:

Bearing in mind the mandates of other Subcommittees and working closely with them as necessary, as well as taking stock of the work done by the previous Subcommittee on Handbook on Taxation of Extractive Industries, the Subcommittee will:

  • Work on tax policy guidelines to curb trade mispricing and undervaluation of resources in extractive industries;
  • Work on tax issues related to tax incentives and permanent establishment, with the view to minimizing tax losses and contraction of the tax base;
  • In collaboration with the Subcommittee on Environmental Taxation, review and reflect on adequate tax policies that can assist countries’ efforts in transitioning from fossil fuel energy to renewable and environmentally-friendly sources; and
  • Work on any other tax matters that may arise in the extractive industries as directed by the Committee.

In undertaking its work, the Subcommittee may wish to consult broadly and engage with others active in the field. The Subcommittee shall report on its work at each session

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COORDINATOR:  Nana Akua Achiaa Amoako Mensah

PARTICIPANTS IN THE SUBCOMMITTEE:

  1. Joan Atim - Atim Apuun & Co. Advocates,
  2. Yannick Bouterige - Fondation pour les Études et Recherches sur le Développement International (FERDI), France
  3. Moses Chamisa - African Tax Administration Forum - ATAF
  4. Hafiz Choudhury - Consultant
  5. Williams Davis  - Natural Resources Governance Institute
  6. Jan De Goede - International Bureau of Fiscal Documentation - IBFD
  7. Álvaro De Juan - Repsol
  8. Johan De Larey  - South Africa
  9. Michael Durst - Lawyer
  10. Clarence Ellis - Consultant
  11. Nana Afua Okoh Foli - Consultant
  12. Roberty Kirunda - Makelele Unviersity, Uganda
  13. Michael Kobetsky - Australian National Unviersity
  14. Thomas Lassourd - Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF)
  15. Jasmine Leonard - Global Tax Advisory-Rio Tinto, Australia
  16. Ron Long - International Tax and Investment Center (ITIC)
  17. Eric Mensah - Sam Okudzeto and Associates, Ghana
  18. Rose Mosi - International Institute for Environment and Development (IIED)
  19. Daniel Mule - Oxfam America
  20. André Nsabimana - Catholic University Louvain, Belgium
  21. Gabriel Ogunjemilusi - Nigeria
  22. Fernando Beccera O'Phelan - Peru
  23. Roshelle Ramfol - University of South Africa
  24. Alexander Readhead - Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF)
  25. Jim Robertson  International Tax and Investment Center (ITIC)
  26. Chris Sanger - Ernst & Young (EY)
  27. Stig Sollund - Norway
  28. Elfrieda Stewart Tamba - Consultant
  29. Anna Theeuwes - Shell
  30. Andrew Viola - OECD
  31. Attiya Waris - University of Nairobi, Kenya

CO-FOCAL POINTS: 

Olivier Munyaneza - Economic Affairs Officer, Capacity Development Unit, International Tax and Development Cooperation Branch, Financing for Sustainable Development Office