自然资源开采的征税对各国调动国内资源的能力影响很大。各国一方面要创造或维持有利于大规模投资的环境，另一方面要将收入流用于发展优先事项，力求取得两者之间的平衡。设计和管理适当的采掘业税收规则所需的知识往往匮乏或传播甚少。跨国公司与发展中国家之间，以及发达国家与发展中国家之间往往存在不对称的专家信息和技术知识。希望就采掘业税收制度提供具体指导的需求被屡次提出，国际税务合作专家委员会对此作出了回应。
秘书处文件
- Note by the Secretariat on “Subcommittee on Extractive Industries Taxation Issues for Developing Countries” (E/C.18/2014/2)
- Foreign Direct Investment Issues and Corporate Taxation, including Resource Taxation: Issues for Consideration by Committee (E/C.18/2013/5)
- Secretariat Note on Extractive Industries Taxation (E/C.18/2013/CRP.13)
- Secretariat Report on the Expert Group Meeting on Extractive Industries Taxation of May 2013 (E/C.18/2013/CRP.19)
- Newsletter title: “Newsletter on Extractive Industries Taxation—Developments within the UN Tax Committee – June 2014”
活动
- Expert Group Meeting on “Extractive industries taxation”
- ECOSOC special meeting on “International cooperation in tax matters”
分委会工作
- Report of the Coordinator on Subcommittee on Extractive Industries Taxation Issues for Developing Countries (E/C.18/2014/CRP.3)
- Attachment A: Draft Outline of Overview Note on Extractive Industries Taxation Issues
- Attachment B: Capital Gains Taxation and Indirect Sales
- Attachment C: VAT in the Extractives Industry
- Attachment D: Taxation Guidelines for Worldwide Decommissioning
- Attachment E: Note on Selected Treaty Issues in Relation to Extractive Industries
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