Subcommittee on Handbook on Taxation of Extractive Industries

Subcommittee on Handbook on Taxation of Extractive Industries

Established: 20 October 2017
Coordinators: Eric Nii Yarboi Mensah (Ghana)
Ignatius Mvula (Government)

Participants in the Subcommittee:

Dang Ngoc Minh (Viet Nam)
Carmel Peters (New Zealand)
Alexandr Smirnov (Russian Federation)
Elfrieda Stewart Tamba (Liberia)

Abiodun Aina (Nigeria)
Gonzalo Arias (International Organization/CIAT)
Rodolfo Bejarano (Latindad)
Susana Bokobo (Business)
Jorge Cabral (Brazil)
Hafiz Choudhury (Business)
Jan P de Goede (Academia/NGO)
Alvaro de Juan Ledesma (Business)
Johan de la Rey (South Africa)
David Delahay (Business)
Michael Durst (Business)
Clarence Ellis (Business)
Olav Fjellsa (Business)
Kenny Hawsey (Business)
Michael Kobetsky (Academia)
Thomas Lassourd (NGO/ Natural Resource Governance Institute)
Ross Lyons (Business)
Marius Van Oordt (Academia)
Nara Monkam (International Organization/ATAF)
Andre Nsabimana (Academia)
Nana Okoh (Business)
Moises Orozco (Mexico)
Alexandra Readhead (International Organization/ IGF )
Ilka Ritter (Business)
Jim Robertson (Business)
Chris Sanger (Business)
Bevon Sinclair (Jamaica)
Stig Sollund (Norway)
Anna Theeuwes (Business)
Christophe Waerzeggers (International Organization/IMF)
Sophie Chatel/ Tomas Balco (International Organization/OECD)
Vy Tran (International Organization/OECD)


The Subcommittee is mandated to consider, report on and propose draft guidance on extractive industries taxation issues for developing countries in the form of updates to the UN Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries (“the Handbook”). This work shall be conducted on the basis that it shall:

  • identify and consider the most pressing issues where further guidance from the Committee may most usefully assist developing countries in this area and initially report to the Committee on such matters at its sixteenth session in 2018;
  • provide draft guidance on such issues as are approved by the Committee at its sessions; and propose other updates and improvements to the Handbook for approval.

In undertaking its work, the Subcommittee shall seek to engage with other organizations active in the field. The Subcommittee shall report on its work at each session.