In this first issue of our Mining Tax Update for 2013 we cover important mining updates from January through June of 2013.
Our Industry Updates section offers a PwC global mining leadership change, a look into the contribution women play in the mining industry, and a brief glimpse into PwC's Americas School of Mines. We also summarize recent merger and acquisition (M&A) activity in the mining sector and discuss potential activity for the future. In our Tax Technical Updates section, we take a look at the worldwide shifts in the regulatory environment around disclosure of government payments by mining companies.
We close with current updates surrounding the IRS’ authority to demand work papers for uncertain tax positions (UTPs), Nevada’s attempt to change the Net Proceeds Tax rate, and Quebec’s new mining tax proposals.