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24 Legal and tax

Addresses legal, regulatory, and fiscal aspects of mining projects.

Content on mining law, licenses, royalties, geopolitics, and regulation.

Paulo Lopes
Mining Engineer at Beyond Mining 27/09/2025

Mineração em Terras Indígenas na América Latina: Desenvolvimento e Meio Ambiente (2023)

[PT] A coletânea “Mineração em Terras Indígenas na América Latina: Desenvolvimento e Meio Ambiente”, organizada por Leonardo Nemer Caldeira Brant e Tiago de Mattos Silva, surge da necessidade de debater a mineração em terras indígenas conciliando os direitos dos povos originários com o desenvolvimento sustentável. Os organizadores destacam que a mineração é vital para o progresso social e econômico, mas que as comunidades indígenas possuem direitos de autonomia, identidade e uso de seus territórios, reconhecidos internacionalmente. A obra reúne autores de vários países para analisar modelos regulatórios, o direito à consulta prévia e experiências no Brasil, Argentina, Colômbia e Peru, buscando uma política mineral inclusiva que evite conflitos e proteja as comunidades tradicionais. [EN] The anthology “Mining in Indigenous Lands in Latin America: Development and Environment,” edited by Leonardo Nemer Caldeira Brant and Tiago de Mattos Silva, responds to the pressing need to discuss mining on indigenous lands while balancing the rights of native peoples with sustainable development. The editors note that mining is crucial for social and economic progress, yet indigenous communities have internationally recognised rights to autonomy, identity and control over their territories. Contributors from several countries examine regulatory models, the right to prior consultation and experiences from Brazil, Argentina, Colombia and Peru, aiming to propose inclusive mineral policies that reconcile economic advancement with the protection of traditional communities.

Paulo Lopes
Mining Engineer at Beyond Mining 27/09/2025

Direito da Mineração – 2ª Edição (2023)

[PT] A segunda edição ampliada de “Direito da Mineração”, organizada por William Freire e pelo Departamento de Direito da Mineração do Instituto dos Advogados de Minas Gerais, reúne artigos de autores com sólida experiência acadêmica e prática no setor. O livro aborda temas que vão desde métodos de interpretação do direito minerário e a relação jurídica entre minerador e superficiário até o reaproveitamento econômico de rejeitos, ESG, mediação de conflitos e a integração de questões ambientais, tributárias e penais. Esta edição incorpora novos estudos sobre créditos de PIS/COFINS em reparação de danos de barragens, autoprodução de energia elétrica, tributação mineral comparada e repercussões penais da compensação financeira, demonstrando como o direito da mineração é essencial para o desenvolvimento socioeconômico brasileiro. [EN] The expanded second edition of “Direito da Mineração” (Mining Law), edited by William Freire and the Mining Law Department of the Institute of Lawyers of Minas Gerais, compiles articles by scholars and practitioners with strong academic and professional backgrounds. The book covers topics ranging from methods of integrating and interpreting mining law and the legal relationship between miners and surface owners to economic reuse of tailings, ESG considerations, conflict mediation, and the intersection of environmental, tax and criminal law. New chapters discuss issues such as PIS/COFINS tax credits for dam‑repair expenses, self‑generation of electricity, comparative mining taxation and the criminal implications of royalties, highlighting how comprehensive mining law is essential to Brazil’s socio‑economic development.

Paulo Lopes
Mining Engineer at Beyond Mining 27/09/2025

Chambers Global Practice Guides – Mining 2025

[PT] A obra “Chambers Global Practice Guides: Mining 2025” faz parte da série de guias de prática global da Chambers, oferecendo uma análise comparativa sobre a legislação e a prática da mineração em várias jurisdições. Produzido por escritórios de advocacia líderes selecionados pela Chambers, o guia traz capítulos de “Law & Practice” e “Trends & Developments” que exploram regulamentos, tendências de mercado, temas ESG, tributação e financiamento no setor. Destinado a servir como referência geral e não como aconselhamento jurídico, o material sintetiza a experiência acumulada de advogados top ranked para orientar negócios na área de mineração. [EN] The book “Chambers Global Practice Guides: Mining 2025” is part of Chambers’ global practice guide series, providing comparative analysis of mining law and practice across multiple jurisdictions. Compiled by leading law firms selected by Chambers, it contains “Law & Practice” and “Trends & Developments” chapters that explore mining regulations, market trends, ESG issues, taxation and financing. Intended as a general reference rather than legal advice, the guide distills the accumulated expertise of top‑ranked lawyers to help businesses navigate legal matters in the mining sector.

ZVENIA Mining
Corporate at ZVENIA 27/08/2025

Permisología Minera (57 Pages)

Me permití hacer una investigación acerca de la Permisología Minera en los principales países del Mundo (incluyendo varios de Sudamérica), la información es relevante para nosotros en el Sur que necesitamos de reformas políticas sólidas para incrementar el atractivo de empresas basado en la confianza para invertir y por ende de generar desarrollo para el país y para la población: Página 1: Marcos regulatorios y permisos mineros en Sudamérica Página 31: Principales jurisdicciones mineras y marcos regulatorios (Europa, Norteamérica, Oceanía, África) SECCIÓN I: PERMISOS DE EXPLORACIÓN Página 50: Cuadro Permisos de Exploración (Europa - Norteamérica) Página 51: Cuadro Permisos de Exploración (Sudamérica) Página 52: Cuadro Permisos de Exploración (África y Oceanía) SECCIÓN II: PERMISOS DE DESARROLLO Y EXPLOTACIÓN Página 53: Tiempos totales y permisos requeridos: Europa y Norteamérica Página 54: Tiempos totales y permisos requeridos: Sudamérica Página 55: Tiempos totales y permisos requeridos: África y Oceanía SECCIÓN III: ANALISIS COMPARATIVO Y CLASIFICACIONES Página 56: Clasificación global por eficiencia (Tiempo total desarrollo) Página 56: Factores críticos de Éxito y Fracaso SECCIÓN IV: TENDENCIAS Y REFORMAS 2024-2025 Página 57: Principales reformas en curso

Source: Credit to Jimmy Cesar Valderrama Zavala
ZVENIA Mining
Corporate at ZVENIA 15/03/2025

Del caos a la colaboración: Nueva etapa en Minera Panamá marca un punto de inflexión histórico (2 pages)

La reciente noticia sobre Cobre Panamá suspendiendo arbitrajes y abriendo el diálogo con el gobierno marca un momento histórico que merece análisis. La matriz de evolución del conflicto minero en Panamá muestra claramente este cambio significativo en la trayectoria. Lo que ha cambiado: 🔄 ▪️ Cobre Panamá ha suspendido los arbitrajes contra el Gobierno Nacional ▪️ El presidente ha autorizado la exportación del concentrado almacenado ▪️ Se ha autorizado la reactivación de la planta eléctrica de 300 MW ▪️ Ambas partes han expresado disposición al diálogo constructiv Impacto económico inmediato: 📈 ▪️ Acciones de First Quantum subieron 15% en la Bolsa de Toronto ▪️ Posible recuperación del 5% del PIB perdido con el cierre de la mina ▪️ Potencial alivio para proveedores locales con pagos pendientes ▪️ Señal positiva para inversores internacionales en el mercado panameño Revelaciones del análisis histórico: 🔍 Como muestra la matriz actualizada, estamos presenciando un posible cambio de trayectoria: del patrón CAÓTICO (2011-2024) hacia un nuevo escenario de colaboración basada en datos y diálogo. Esta transición podría representar una nueva fase en la historia minera panameña, donde las decisiones se toman con base en: ▪️ Análisis técnico riguroso ▪️ Conciliación de intereses económicos y ambientales ▪️ Transparencia en los procesos ▪️ Beneficio compartido para todas las partes involucradas La pregunta hacia el futuro: 🌱 ¿Marcará este momento el inicio de un nuevo modelo de minería responsable en Panamá, donde el diálogo constructivo reemplace el conflicto, y donde los datos guíen mejores decisiones para el desarrollo sostenible del país? ¿Qué opinas? ¿Crees que Panamá está lista para este nuevo enfoque colaborativo en la gestión de sus recursos naturales?

Source: Credit to Ignacio Flores
ZVENIA Mining
Corporate at ZVENIA 22/02/2025

Guide to Mining Regimes in Africa (147 pages)

LEX Africa is an Alliance of leading African law firms founded in 1993 with over 700 lawyers in 29 African countries. LEX Africa effectively covers the entire African continent and has a more than 30 year track record of assisting and advising clients on their African business and other activities. Each member is a full service business law firm with expert knowledge and experience in both local law and the local business, political, cultural and economic environment. LEX Africa accordingly provides a “one stop shop” and Pan African legal team for cross border and domestic African legal solutions to clients wherever they wish to do business in Africa. Africa is a key source of minerals for the world and mining remains a very import source of African revenue and investment. Understanding the heavily regulated mining sector is vital for success in this sector and we are proud to launch our updated 2025 Mining Guide which summarises the applicable laws and regulations in 21 African countries. Many thanks are due to all our contributors and editors. I trust the Guide will continue to assist mining companies and others interested in African mining. Chairperson of LEX Africa Pieter Steyn Source: BANGALI Dédia

Source: Credit to LEX Africa
ZVENIA Mining
Corporate at ZVENIA 26/02/2024

The World Justice Project Rule of Law Index® 2023 (223 pages)

The rule of law is internationally recognized as a foundational element in guaranteeing peace, justice, human rights, effective democracy, and sustainable development. Around the world, however, the rule of law continues to weaken. This 2023 edition of the World Justice Project (WJP) Rule of Law Index shows that over 6 billion people now live in countries where the rule of law is declining. Amid widespread institutional stagnation, a majority of countries continue to experience rule of law backsliding characterized by executive overreach, diminished human rights, and justice systems that are failing to meet people’s needs.

ZVENIA Mining
Corporate at ZVENIA 12/08/2023

A framework for Tax Planning

You aspire to a successful career? Make sure to understand Tax 👉 Let me help you with my framework: Timely compliance Appropriate deductions Xpert consultation Entity structure Strategic planning Here is how it articulates (feel free to bookmark it for yourself): T - Timely Compliance: Timely tax filing and payment can avoid penalties and interest - Develop a tax calendar to track deadlines - Prepare and file tax returns promptly - Ensure timely payment of tax liabilities A - Appropriate Deductions: Claiming all appropriate deductions can reduce tax liability - Identify all potential tax deductions - Maintain proper documentation for deductions - Claim all applicable deductions in tax returns X - eXpert Consultation: Professional advice can result in significant tax savings - Engage a tax consultant for complex issues - Implement advice on tax planning strategies - Keep up to date with tax law changes via expert guidance E - Entity Structure: The right business entity can optimize tax obligations - Evaluate tax implications of different business structures - Consult with a tax advisor to choose the right entity - Review and update entity structure as needed S - Strategic Planning: Proactive tax planning can optimize tax efficiency - Develop a strategic tax plan - Implement tax-efficient investment strategies - Monitor changes in tax laws and adjust the plan as needed Source: Nicolas Boucher, LinkedIn www.nicolasboucher.online

A framework for Tax Planning

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