Extractive Industries Taxation

The taxation of natural resource extraction has a strong effect on countries’ ability to mobilize domestic resources. Countries seek to balance creating or sustaining a supportive environment for large investment with the need for revenue streams that can be applied to development priorities. The knowledge that is needed to design and administer appropriate tax rules governing the extractive industries is often lacking or thinly spread. Specialist information and expertise is often held asymmetrically between multinational companies and developing countries as well as between developed and developing countries. The Committee of Experts on International Cooperation in Tax Matters has responded to a need, often expressed, for guidance on specific aspects of tax systems governing the extractive industries.

Secretariat Papers


  • Expert Group Meeting on “Extractive industries taxation”
  • ECOSOC special meeting on “International cooperation in tax matters”

Subcommittee Work

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