Subcommittee on Extractive Industries Taxation

Subcommittee on Extractive Industries Taxation

ESTABLISHED:  31st Session - October 2025

Mandate

The Subcommittee is mandated to develop practical guidance on tax policies and administration issues relating to the valuation and value-addition of critical minerals. The Subcommittee shall also monitor and report on developments on taxation issues relating to energy transition.

The Subcommittee shall identify linkages with the other Committee’s workstreams in its proposed work plan and, throughout its work, liaise with other relevant Subcommittees, as appropriate, to ensure coherence across the Committee’s outputs.

The Subcommittee will deliver practical guidance on tax policies and administration issues relating to the valuation and value-addition of critical minerals no later than the Thirty-seventh Session (October 2028).

The Subcommittee will report to the Committee at each session.

In undertaking its work, the Subcommittee shall consult broadly with Member State Observers, academia, international and regional organizations, civil society, and industry stakeholders.

COORDINATOR: 

  • Darlington Y. Talery (Committee Member)

PARTICIPANTS IN THE SUBCOMMITTEE: 

  • Francis Appiah-Amoh (Ghana Revenue Authority, Ghana)
  • Jeneba J Banagura (Committee Member)
  • Maxwell Boboe Dogba (Liberia Revenue Authority, Liberia)       
  • Zangballa Yvette Germaine Laure (Directorate General of Taxation, Cameroon)
  • Ignatius Kawaza Mvula (Zambia Revenue Authority, Zambia)
  • Giedrė Lideikytė Huber (Committee Member)
  • Kapembwa Namuyemba-Sikombe (Committee Member)
  • Emmanuel Okon Peter (Nigeria Revenue Service, Nigeria)
  • Martin Tsalwa (Kenya Revenue Authority, Kenya)
  • Thomas Baunsgaard (International Monetary Fund)
  • William Byrnes (Texas A&M University, USA)
  • Hafiz Choudhury (Individual Expert)
  • Michael Durst (Individua Expert)
  • Carolina Gutierrez (International Chamber of Commerce, Bolivia)
  • Thomas Lassourd (International Institute for Sustainable Development)
  • Jasmine Leonard (Rio Tinto, Australia)
  • Ronald Long (International Tax & Investment Center)
  • Abigail Thelma Urey Miller (Phoenix Tax & Advisory, Liberia)
  • André Nsabimana (Catholic University of Louvain)
  • Pascal Oleng (Individual Expert)
  • Roshelle Ramfol (University of South Africa)     
  • Chris Sanger (EY, United Kingdom)
  • Andrew Viola (Organisation for Economic Co-operation and Development

FOCAL POINT: 

  • Oliver Munyaneza - Economic Affairs Officer, Financing Sustainable Development Office, DESA