Consultant –Tax and Royalty Provisions for Non-Metallic Mining

About

The International Institute for Sustainable Development (IISD) is an award-winning independent think tank working to accelerate solutions for a stable climate, sustainable resource management, and fair economies. Our work inspires better decisions and sparks meaningful action to help people and the planet thrive. We shine a light on what can be achieved when governments, businesses, non-profits, and communities come together. IISD’s staff of more than 200 experts come from across the globe and from many disciplines. With offices in Winnipeg, Geneva, Ottawa, and Toronto, our work affects lives in nearly 100 countries.

Background

The International Institute for Sustainable Development (IISD) is an independent think tank that delivers the knowledge to act. IISD hosts the Secretariat to the Intergovernmental Forum on Mining, Metals, Minerals and Sustainable Development (IGF).

Many countries have expressed an interest in the unique issues related to non-metallic mining, which produces minerals that are neither metals nor fuels. These products include sand, gravel, granite, graphite, limestone, marble, sandstone, fire clay, ceramics, salt, and semi-precious stones. Chemical and fertilizer minerals, such as nitrogen and phosphate, also fall under non-metallic mining. These mineral products are found in both small quarries and large industrial mines.

This sector exists in all of our member countries, in some exclusively. However, mining governance best practices shared internationally have mainly focused on the metallic sector. To help our countries manage the unique challenges of non-metallic mining, the IGF has launched a specialized program in 2024.

In response to requests from members, the IGF Secretariat will focus on supporting governments in managing the non-metallic mining sector, which is key to local economies and national growth and development in many countries. The IGF Secretariat is working on a series of webinars and publications to help our government manage this sector.

The first report is based on best practices gathered in the desk-based research that describes the content of non-metallic mining laws worldwide. Based on IGF members’ preferences, a second report will focus on environmental permitting, and a third on tax and royalty provisions.

The legal analyst will support the work of the IGF Secretariat, specifically the Global Mining Tax Initiative, by developing a report and facilitating a webinar on the tax and royalty aspects of non-metallic mining, focusing on a market analysis of the main non-metallic minerals and commodities.

Deliverables

1. Prepare a policy brief

The third report on non-metallic mining will detail recommendations from the first report relative to the tax and royalty provisions applicable to non-metallic mining. The consultant will review the markets for the main categories of non-metallic mining: sand, gravel, granite, graphite, limestone, marble, sandstone, fire clay, ceramics, salt, semi-precious stones, and chemical and fertilizer minerals.

The objective is to gather information about the market for each type of mineral that governments can use to determine their value. Products that have very similar characteristics and markets can be grouped accordingly.

In many cases, fragmented local, national, or regional markets will exist instead of a global market for a product. In such cases, the information provided in the report should help government agencies make their own market analysis of non-metallic minerals and commodities in their jurisdictions.

The report should discuss when there are quality (grade) differences that affect the value of a commodity and how these quality differences can be monitored.

Based on the market analysis of the main categories of non-metallic minerals, the report will draw conclusions and recommendations regarding the design of tax and royalty provisions and the appropriate administrative compliance measures, including how to address the risk of manipulation of transfer pricing in domestic or international commodity sales.

Estimated due date: October 30, 2024

Estimated level of effort: 7 days

2.  Webinar on non-metallic mining

The consultant will organize and facilitate two 1-hour webinars based on the research and policy brief. The webinars will include organizing a panel discussion and presenting the policy brief.

Estimated due date: September 30, 2024

Estimated level of effort: 3 days

Contractual Arrangement

Dates are estimated. The consultant will be contracted and paid according to IISD’s consultancy policies. Please include your daily fee in your application.

Remuneration: Commensurate with skills, experience, and location.

Location: Global

Estimated Start Date: September 1, 2024

Closing Date: August 31, 2024

The candidates will be reviewed on a rolling basis, and the position will be closed once filled.

Application Procedure

All submissions must be in English.

Applications will only be accepted through Bamboo HR.

• A CV (no longer than two pages)
• A cover letter (one page)

We thank all candidates for their interest; however, only those selected for an interview will be contacted.

IISD is committed to fostering a more equitable and sustainable world and welcomes candidates who uphold our values of diversity, equity, and inclusion. In addition, to correct the conditions of social injustice and disadvantage in employment around the world, we encourage candidates from historically marginalized groups, including women, Indigenous Peoples, people with disabilities, people from different racial and ethnic backgrounds, and those who identify themselves as 2SLGBTQIA+, to apply for this position. We offer reasonable accommodations in our recruitment process and seek applicants’ advice on how best to accommodate their needs.

IISD does not discriminate on the basis of age, gender, caste, ethnicity, religion, colour, disability, marital status, pregnancy, gender expression or identity, sexual orientation, or any other legally protected status.

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Keywords

TaxRoyaltyNon-Metallic MiningMarket AnalysisMineralsCommoditiesComplianceTransfer PricingWebinarPolicy Brief