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.
COORDINATOR: Nana Akua Achiaa Amoako Mensah
PARTICIPANTS IN THE SUBCOMMITTEE:
- Joan Atim - Atim Apuun & Co. Advocates,
- Yannick Bouterige - Fondation pour les Études et Recherches sur le Développement International (FERDI), France
- Moses Chamisa - African Tax Administration Forum - ATAF
- Hafiz Choudhury - Consultant
- Williams Davis - Natural Resources Governance Institute
- Jan De Goede - International Bureau of Fiscal Documentation - IBFD
- Álvaro De Juan - Repsol
- Johan De Larey - South Africa
- Michael Durst - Lawyer
- Clarence Ellis - Consultant
- Nana Afua Okoh Foli - Consultant
- Roberty Kirunda - Makelele Unviersity, Uganda
- Michael Kobetsky - Australian National Unviersity
- Thomas Lassourd - Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF)
- Jasmine Leonard - Global Tax Advisory-Rio Tinto, Australia
- Ron Long - International Tax and Investment Center (ITIC)
- Eric Mensah - Sam Okudzeto and Associates, Ghana
- Rose Mosi - International Institute for Environment and Development (IIED)
- Daniel Mule - Oxfam America
- André Nsabimana - Catholic University Louvain, Belgium
- Gabriel Ogunjemilusi - Nigeria
- Fernando Beccera O'Phelan - Peru
- Roshelle Ramfol - University of South Africa
- Alexander Readhead - Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF)
- Jim Robertson International Tax and Investment Center (ITIC)
- Chris Sanger - Ernst & Young (EY)
- Stig Sollund - Norway
- Elfrieda Stewart Tamba - Consultant
- Anna Theeuwes - Shell
- Andrew Viola - OECD
- 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