PWYP Partners: Jamaa Resource Initiative; Northern Aid; Shungaya Welfare Association (Lamu)Others: Kenya Community Development Fund (KCDF) Northern Aid; Christian Aid, Council of Imams and Preachers, Kenya Human Rights Commission, UN-OCHA; Transparency International and Action Aid; Aga Khan Foundation

Magnitude tax revenues gained through transparency: $3.38 million for two companies

PWYP

Publish What You Pay Coalition Members: Association of Female Lawyers of Liberia; Federation of Liberian Youth; Forum for Advocacy and Civic Education; Foundation for Democracy in Liberia; Green Advocates; Initiative for Positive Change; Institute for Media Development and Dignity.Other: Global Integrity; Action Aid Liberia; TRUST Initiative; Open Society Initiative for West Africa Christian Aid.

Magnitude tax revenues gained through transparency:At least $1,300,740/yr (reported missing) from mining alone

PWYP

Organizations active on tax in country:Civic Council of Popular and Indigenous Organizations of Honduras (COPINH); Civic Alliance for Democracy (ACD); Centre for Investigation and Promotion of Human Rights (CIPRODEH); Madre Tierra Association; Popol Nah Tun Foundation; Defence Committee of the Rights of the Indigenous People of Yamaranguila (COPRODEDPIY); Christian Aid

Magnitude tax revenues gained through transparency:$1,329,839/yr

Organizations active on tax in country: Association Africaine de Droits de l’Homme, Cercle pour la defense de l'environnement (CEDEN), CEPECO, Conseil Régional des ONGS, Femme et Justice Economique,Rights and Accountability in Development (RAID),Cercle pour la defense de l'environnement (CEDEN);,Action Against Impunity for Human Rights (ACIDH),Global Witness; OCET

Magnitude tax revenues gained through transparency: tens of millions (exact figures unknown)

PWYP

Organizations active on tax in country:Asian Forum for Human Rights and Development (FORUM-ASIA); Association Suisse-Birmanie; Back Pack Health Worker Team; Burma Action Ireland; Burma Campaign Australia; Burma Campaign UK ; Burma Centre Delhi ; Burma Partnership; Christian Solidarity Worldwide; Dignity International; Ethnic Human Rights Network; Forum for Democracy in Burma

Magnitude tax revenues gained through transparencyIf taxes=1% profits from oil/gas pipelines: $9,666,666/yr

Other Members of CRRT: Non-Timber Forest Products of Cambodia (NTFP), The Cambodian Center for Independent Media ; Christian Aid: governance projects in rural areas to organize rural communities to build public works and agriculture infrastructure.; Also aids with urban women’s and youth crisis centers. AIDS/health and gender equality work as well.

Magnitude tax revenues gained through transparency:$7,403,721/yr from land rents alone

PWYP

Action Aid Sierra Leone; Anti Corruption Commission; Christian Aid; Community Advocacy and Development Movement; Green Scenery; Initiatives for Community Development; National Accountability Group; Network Movement for Justice and Development; Search for Common Ground/Talking Drum Studio; United Mines Workers Union; Action Aid Sierra Leone World Vision International; the Anti-Corruption Commission; Sierra Leone Indigenous Miners Movement (SLIMM)

Magnitude tax revenues gained through transparency: over $10 million (conservative estimate)

PWYP

Abantu for Development, Advocates Coalition for Development and Environment, African Institute For Energy Governance, African rivers network, Agency For Environment And Wetlands, Anti Corruption Coalition Uganda, BUCODO, Kasubi, Earth Savers Movement Uganda chapter. Rwenzori Anti corruption Coalition, Teso Anti corruption Coalition, The Apac Anti Corruption Coalition, Northern Uganda Anti Corruption Coalition, Mayank Anti Corruption Coalition, Mid Western Anti Corruption Coalition Uganda, Eastern Uganda Anti Corruption Coalition

Magnitude tax revenues gained through transparency: $400 million, in one case

PWYP

Country Corporate Income Tax Royalties Import and Export Duties

Honduras NR and R: 25% +5% social contribution (phased out by 2015)

1% (to local gov’t)

2%

Myanmar NR: 35% (25% for state-sponsored)R: 25%

3-5% 1% import duty on equipment4-5% customs duty

Cambodia NR: 30% for mining, soil & gasor 0-9% (Dep’t of Commerce discretion)

R: 20%

14% 9%6% precious metals

Liberia NR: 30% (effectively 25%), concessionsR: 30%

3-5% Waived in most cases.

Sierra Leone NR: 37.5% (or at Minister of Mines discretion)

R: 30%

5-6.5% 3% export levy5% import duty on production

Uganda NR: 25-45%R: 30%

Varies Waived, in most cases.

Kenya NR: 37.5%R:30%

3% 9%20% precious metals

DRC MINING NR: 30% (10% less than normal corporate rate)R: 30%

0.5-4% Imports2% during exploration5% during operationExports: $60/tonne

Conditionally waived

Frequently waived

Country Surface Rentals Withholding Taxes VAT

Honduras Levied annually by local gov’tYr 1-4: $0.25/ha/yrYr 9+: $3/ha/yr

10% (interest); 10% (dividends)10% (services)

12% goods &service tax

Myanmar Minimal “dead rent” twice/yr 15% (interest); 0% (dividends)3.5% (services); 20% (lc/royalty)

0%

Cambodia1 Acquired by license from state and stamp duty

14% (interest); 14% (dividends)14% (service)

10% (0% for export)

Liberia $0.20/acre (exploration)$10/acre (mining)

5% (interest); 5% (dividends)6% (service—reduced from 15%

None

Sierra Leone 25%NRP 25%

15% (interest); 10% (dividends)10% (service); 25% (rent/royalty)25% NR payment

15% goods and service tax

Uganda Royalties and compensation to land-owners.

15% (interest); 15% (dividends)15% (service); 15% (lc/royalty)

18%

Kenya Assessed by local gov’tProperty tax and stamp duty

20% (interest); 0-10%2 (dividends)10% (service); 20% (royalties)

16%

DRC None or few. 0% (interest)4

10% (dividends)20% less 30% deduction (service)

16%--new since 2012

The detailsConditionally waived

Frequently waived

Country

Honduras 1% flat rate

Burma 5% gold and precious metals (1% increase); 6.5% diamonds (1.5% increase)

Cambodia Royalty rates unpublished

Liberia 3% gold; 3% all base metals; 4.5% iron ore; 5% diamonds

Sierra Leone 15% “special stones” (precious stones over $500,000 in value and over 10.8 carats)3% precious stones; 5% precious metals; 3.5% rutile; 3% all other minerals except building and industrial minerals3% artisanal miners

Uganda Royalties and mineral rents are negotiated upon the granting of licenses (mining lease, location license, retention license, exploration license, etc.)

Kenya Current: 3% for all minerals and precious stones.New law: 10% diamonds (7% increase); 5% gold (2% increase); 3% other minerals; 4% exported raw minerals (1% increase)1% export processed min. (2% decrease)

DRC 0.5% iron ore, ferrous metals; 2% base metals; 2.5% precious metals; 4% precious stones; 1% industrial minerals

Appendix 2: Royalties per country

Appendix 3: Capital gains tax and otherCountry

Honduras Capital gains tax, 10%

Burma Capital gains tax, 40% (50% for oil and gas companies)

Liberia Surtax (double-tax) is applied to high-yield production companies (pre-tax IRR of 22.5% +)

Sierra Leone Capital gains tax, payable upon disposal of capital asset, 30% (same as income tax) Advance tax on each new mine, managed by National Revenue Authority.

Considered barrier to investment (along with service withholding tax). Land lease is subject to stamp duties, land tax, and registration fees.

Uganda Capital gains tax, payable upon disposal of capital asset, 25-45% (same as income tax) Repatriated income tax of 15%.

Kenya Withholding tax on gross proceeds from share/property transfers. Controversial, considered less favorable to companies.

DRC 2% exchange control fee for payments to/from foreign institution