Accountancy Daily on 19th October reported that the OECD and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) have published practice notes for developing countries on tax base erosion and profit shifting (BEPS) in mining. It says that for many resource-rich developing countries, mineral resources present a significant economic opportunity to increase government revenue but BEPS combined with gaps in the capabilities of tax authorities in developing countries threaten this prospect.
https://www.accountancydaily.co/cch_uk/cln/news_007131_pnriskmine