Welcome to our Mining Tax Quarterly. While the issues surrounding the mining industry are always shifting, we hope that the updates presented in this newsletter will keep you informed of changes that may affect your business.
In this issue of Mining Tax Quarterly (4Q 2012) we review the 2013 outlook on gold and silver prices while also taking a look at the latest perspectives on political landscape shifts in Greenland, Quebec and Mongolia. Further, we explore mining related provisions in the American Taxpayer Relief Act of 2012, provide an update on the performance of the Mineral Resource Rent Tax in Australia through two fiscal quarters of enforcement and collection and consider tax developments in the Canadian Province of Saskatchewan. Finally, we summarize the recently passed non-ferrous mining severance tax in Michigan.