Report on Equalisation Measures for Resource Rent Capture

The report discusses the impact of no equalisation measure and a higher base royalty on capturing resource rent effectively. It explores the implications of base royalty rates on contractors with and without corporate income tax (CIT), highlighting the need for fair rates to achieve an effective tax rate. The proposed hybrid additional royalty and top-up profit share system aim to address tax avoidance, subsidy issues, and promote fairness between contractors and authorities.

landaeta + Follow