The mining industry typically involves foreign expertise and personnel, and the taxation of the business profits generated is a heavily debated issue. Where there is a tax treaty in place, the right of the country to tax business profits sourced within its borders is further compounded by whether or not the foreign investor has a permanent establishment in that country. The permanent establishment concept is therefore central to the taxation rights of the country where the mining activity is being undertaken.
|Pages (from-to)||4 - 12|
|Number of pages||9|
|Journal||Asia-Pacific Tax Bulletin|
|Publication status||Published - 2012|