Tools & Resources

Tools and resources to assist government officials, parliamentarians and policy makers in the planning, preparation for, negotiation, monitoring, and implementation of large-scale investments

FAOLEX Go to resource

FAOLEX is a comprehensive and up-to-date legislative and policy database, one of the world's largest electronic collection of national laws, regulations and policies on food, agriculture and renewable natural resources.
Users of FAOLEX have direct access to the abstracts and indexing information about each text, as well as to the full text of the legislation and policies contained in the database.

It is available in English, French, and Spanish. 

FERDI: Mining tax database for Africa Go to resource

A tax and legal database which specifies the tax regime applied to industrial gold mining companies in 14 African countries from the 1980s to 2015. Over 700 legal texts were necessary to build the database. The database features three major innovations:
(i) an inventory of taxes and duties (rate, base and exemptions) payable during the prospecting phase and mining phase of a gold mining project;
(ii) greater historical depth;
(iii) the link between each piece of tax information and its legal source.

This database helps users to understand the evolution of the gold mining tax systems, compare the gold mining tax systems of different African countries, compare the gold mining taxation between different mining projects in the same country, and assess mineral resource rent sharing between investors and governments.

An extract of the database concerning Madagascar is directly downloadable.
The whole database is available on request

Fiscal Analysis of Resource Industries (FARI) Go to resource

  • Date:  2015
  • Sector:  Extractive Industries, Investment, Mining, Oil & Gas
  • Source:  IMF

Proper evaluation of fiscal regimes for extractive industries (EI) requires economic and financial analysis at the project level. This website introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. FARI is primarily used in advisory work by FAD on fiscal regime design. In parallel to that, FARI has also been used for revenue forecasting, to analyze revenue management issues (including quantification of fiscal rules), and to better integrate the EI sector in the country macroeconomic frameworks. Looking forward, the model presents a useful tool for revenue administration practitioners, allowing them to compare actual, realized revenues with model results in tax gap analysis.

Fiscal Systems for Hydrocarbons Design Issues Go to resource

  • Date:  2007
  • Sector:  Extractive Industries, Oil & Gas
  • Source:  World Bank

This paper examines the key elements of the legal and fiscal frameworks utilized in the petroleum sector and aims to outline desirable features that should be considered in the design of fiscal policy with the objective of optimizing the host government’s benefits, taking into account the effect that this would have on the private sector’s investment.

Forecasting Ghana's Oil Revenues for the 2015 Budget Using a Fiscal Model Go to resource

  • Date:  2014
  • Sector:  Oil & Gas
  • Source:  NRGI

In order to help Ghanaian MPs and the general public understand the potential impact of volatile petroleum prices on the implementation of the 2015 budget, NRGI have built an oil revenue forecasting model. The tool uses only publicly available data and information. It is provided in Microsoft Excel (.xlsx), and released under an open licence so that it can be used by anyone. It can also be edited, refined, and updated as events in Ghana and the world evolve.

This modeling was only made possible due to the advanced state of oil sector disclosures in Ghana: contracts for the most important producing oil field (the Jubilee oil field) are published, the country is EITI compliant, national laws require transparency and regular reporting, and international oil companies such as Tullow and Kosmos disclose further key information.

Foreign Investment, Law and Sustainable Development: A Handbook on Agriculture and Extractive Industries Go to resource

  • Date:  2014
  • Sector:  Extractive Industries, Investment, Land & Agriculture, Mining, Oil & Gas
  • Source:  IIED

The handbook is about how to use law to make foreign investment work for sustainable development. It aims to provide a rigorous yet accessible analysis of the law regulating foreign investment in low and middle-income countries, what this law is, how it works, and how to use it most effectively. Topics covered include:

Laws promoting investment flows
Achieving a fair economic deal (corporate structure; taxation regime)
Social and Environmental considerations
Transparency, anti-corruption, other investment issues.

The handbook aims to support government officials in low and middle-income countries in their management of foreign investment for sustainable development, and to support civil society efforts to influence decisions and hold government and investors to account.

Free Prior and Informed Consent Go to resource

This Free, Prior and Informed Consent (FPIC) Manual is designed as a tool for project practitioners for a broad range of projects and programs of any development organization, by providing information about the right to FPIC and how it can be implemented in six steps. This manual deeply rooted in a human rights based approach, is designed to assist development organizations to respect the right to FPIC when developing and implementing projects affecting indigenous people.

 

Freight Transport for Development: A policy toolkit Go to resource

  • Date:  2011
  • Sector:  Infrastructure
  • Source:  PPIAF

The Freight Transport toolkit is a user-friendly website that provides information and examples on how to improve the efficiency and lower the cost of freight transport for trade and development. The toolkit provides an overview of key issues and developments in the field of freight transport and freight transport policy, with examples of policy measures. All information and tools provided are supported by evidence from 28 real life case studies and numerous case examples.

The toolkit additionally provides relevant transport mode-specific information for rural transport, urban transport, road, rail, ports and air transport. The content is presented in a modular approach that quickly orientates users to key information that will help them make better informed decisions.

Getting a Better Deal from the Extractive Sector: Concession Negotiation in Liberia, 2006-2008 Go to resource

Getting a Better Deal from the Extractive Sector demonstrates the need for more equitable terms in natural resource contracts and the pivotal role that the contract process can play in economic recovery and development. The report was prepared for the Office of the President of Liberia by Natural Resource Governance Institute staff who were closely involved with Liberia's Firestone and ArcelorMittal negotiations. The report includes forewords by Liberian president Ellen Johnson Sirleaf and Open Society Institute chairman George Soros.

Getting it Right: Human Rights Impact Assessment Guide Go to resource

This guide is a step-by-step process that allows assessment teams to take stock of the positive and negative human rights impacts of an investment project. Throughout the steps, information and additional references are provided including reference documents on human rights, examples of research techniques, relevant websites, and details on where to find specific information.

The guide is available in English, French, and Spanish.

Good Practices in the National Sustainable Development Strategies of OECD Countries Go to resource

An OECD review of national sustainable development strategies of OECD countries, which attempts to identify good practices with examples drawn from specific national strategies.

Good-fit Practice Activities in the International Oil, Gas and Mining Industries: Fiscal Design and Administration Go to resource

  • Sector:  Extractive Industries, Mining, Oil & Gas
  • Source:  EI Sourcebook

This chapter of the EI Sourcebook discusses the design and administration of fiscal regimes in the extractives industries sector. Topics covered include:

Fiscal Objectives
Fiscal Instruments
Special Fiscal Topics and Provisions
Fiscal Systems
Fiscal Administration
Summary and Recommendations

Good-fit Practice Activities in the International Oil, Gas and Mining Industries: Policy, Legal and Contractual Framework Go to resource

  • Sector:  Extractive Industries, Mining, Oil & Gas
  • Source:  EI Sourcebook

This chapter of the EI sourcebook covers issues related to sector policy, legislation, contracts, award of contracts and licenses, and regulation. Topics include:

  • Policy Context
  • Sector Legislation: Design
  • Sector Legislation: Content
  • Contracts and Licenses
  • Local Content
  • The Award of Contracts and Licenses
  • Regulations
  • Contract Negotiations and Dispute Settlement

Guidance Note on the Tax Aspects of Negotiation and Renegotiation of Contracts Go to resource

The purpose of this note is to provide an overview of some of the tax and fiscal related issues developing countries face in the negotiation and possible renegotiation of long term natural resource contracts. It will also provide some additional perspective on the negotiation and renegotiation process. This is intended to help developing country policy makers and administrators, and to provide information to other stakeholders, on both substantive and procedural approaches to agreements between such countries and the investors they seek to attract in the development of their potential oil, gas, and mineral resources. Background contained in this note will provide a broader context for options and approaches available in negotiating long term contracts.

Guide to Extractive Industries Documents - Mining Go to resource

This guide provides a high level summary of the key terms common to Mining Development Agreements or Mining Exploration and Development Agreements across 11 jurisdictions, and an overview of the key legal issues arising from such provisions. Where appropriate, the authors highlight differences between the comparative provisions found in a Production Sharing Contract. The guide contains a glossary of commonly used terms, and a schedule of example clauses.

Guide to Extractive Industries Documents - Mining Go to resource

A guide that describes the common provisions that are included in mining contracts and provides some examples of key provisions.

Guide to Extractive Industries Documents - Oil and Gas Go to resource

  • Date:  2013
  • Sector:  Extractive Industries, Oil & Gas
  • Source:  Allen & Overy LLP

Provides an overview of how oil and gas agreements are structured: their common provisions, key terms in their negotiation, and the areas to cover in the negotiation process. This offers an investor-friendly introduction to how contracts in this industry are drafted.

Guide to Implementing the UNGPs in Investment Policymaking available Go to resource

This Guide:

  • Aims to help States better implement their State duty to protect (DtP) under the UN Guiding Principles for 
Business and Human Rights (UNGPs) across investment policymaking.
  • Highlights why investment policymaking should be a priority area for UNGP implementation.
  • Offers a practical Guide to implementation by (i) mapping the diverse State functions, instruments and actors 
that are relevant throughout the life cycle of an investment project; (ii) presenting six key issues that are most
 relevant for implementing the UNGPs in investment policymaking; and (iii) providing ideas and examples of
 measures for State implementation.

Guide to Successful, Sustainable Social Investment for the Oil and Gas Industry Go to resource

  • Date:  2008
  • Sector:  Extractive Industries, Oil & Gas
  • Source:  IPIECA

This guidance document aims to address the question of how to create successful and sustainable community investments and how to measure their success. Social investment (SI) programmes are defined as the voluntary contributions companies make to the communities and broader societies where they operate, with the objective of benefiting external stakeholders, typically through the transfer of skills or resources.

Guidebook for Evaluating Mining Project EIAs Go to resource

The guidebook will help governments, public interest lawyers, grassroots advocates, and community members understand mining EIAs, identify flaws in mining project plans, and explore ways that mining companies can reduce the public health hazards associated with mining.

Guidebook on Promoting Good Governance in Public-Private Partnerships Go to resource

  • Date:  2008
  • Sector:  Infrastructure
  • Source:  UNECE

Public-private partnerships (PPPs) in the delivery of public services have become a world wide phenomenon and are generating great interest. PPPs combine the best of both worlds, but they also present a severe organizational and institutional challenge for the public sector. To address the challenge, the UNECE has elaborated this guidebook for policymakers, government officials and the private sector in the hope that all the parties to PPPs will benefit by examining closely the good governance principles contained in the Guidebook and ensuring their implementation.

Available in English and Russian.

Guidelines for Good Governance in Emerging Oil and Gas Producers Go to resource

  • Date:  2013
  • Sector:  Extractive Industries, Oil & Gas
  • Source:  Chatham House

The guidelines aim to promote effective decisions about the structure and rules of the petroleum sector in a context of low institutional and sector capacity. They offer recommendations for emerging producers, drawn from a workshop that brought together new and established producers, as well as technical advisory groups active in these countries.

Guidelines for Good Governance in Emerging Oil and Gas Producers, 2016 Go to resource

  • Date:  2016
  • Sector:  Extractive Industries, Oil & Gas
  • Source:  Chatham House

The Guidelines for Good Governance in Emerging Oil and Gas Producers 2016, compiled under the auspices of the New Petroleum Producers Discussion Group, review common challenges facing emerging producer countries in the phases of exploration, recent discoveries and early production. The following are the Guidelines’ broad recommendations for addressing these challenges.

Key objectives for the petroleum sector

Objective 1: Elaborate a strategic vision for the sector

Objective 2: Attract the most qualified investor for the long run

Objective 3: Maximize economic returns to the state through licensing

Objective 4: Earn and retain public trust and manage public expectations

Objective 5: Increase local content and benefits to the broader economy

Objective 6: Build capable national organizations to participate in and oversee the development of the resources

Objective 7: Increase accountability

Objective 8: Safeguard the environment

For each objective, the Guidelines discuss specific challenges related to the national contexts that face many emerging producers. Producers involved in the project offer their ‘lessons learned’ throughout this document.

Guiding Principles on Business and Human Rights: Implementing the United Nations "Protect, Respect and Remedy" Framework Go to resource

In June 2011, in an unprecedented step, the United Nations Human Rights Council unanimously endorsed a set of Guiding Principles on Business and Human Rights. The Guiding Principles establish an authoritative global standard on the respective roles of businesses and governments in helping ensure that companies respect human rights in their own operations and through their business relationships. 

The Guiding Principles were developed by the Special Representative of the UN Secretary-General for Business and Human Rights, Professor John Ruggie of Harvard Kennedy School, over the six years of his UN mandate from 2005 to 2011. They elaborate on the three pillars of the UN "Protect, Respect and Remedy" Framework that Prof. Ruggie proposed to the Human Rights Council in 2008. The three pillars of the Framework are:

  • The state duty to protect against human rights abuses by third parties, including business, through appropriate policies, regulation, and adjudication;
  • The corporate responsibility to respect human rights, that is, to act with due diligence to avoid infringing on the rights of others and address adverse impacts with which they are involved; and
  • The need for greater access by victims to effective remedy, both judicial and non-judicial.

Handling and Resolving Local Level Concerns and Grievances Go to resource

  • Date:  2009
  • Sector:  Extractive Industries, Mining
  • Source:  ICMM

Guide on how to handle and resolve issues of concern for local communities affected by mining projects. It shows the user how to design and establish a credible local mechanism to resolve disputes. It deals both with the overarching design principles (how to build trust for the dispute mechanism, how to create an organizational structure that supports the mechanism) and with the design of the mechanism itself (how to assess complaints, how to involve a third party and set up an independent forum).

How To Improve Mining Tax Administration and Collection Frameworks Go to resource

  • Date:  2013
  • Sector:  Extractive Industries, Mining
  • Source:  World Bank

Governments of mineral-rich countries formulate and use a variety of financial instruments to collect a share of the revenue generated by mining companies. Instruments include the full range of taxes, fees, and charges that generally apply to all normal commercial operations. In addition to these measures, most governments use mineral royalties along with variations to the corporate taxation measures, customs duties, and value-added taxes that apply just to mining.

This sourcebook focuses on mineral royalties and on other taxation measures that are specific to mining activities, with particular emphasis on imposts of common application in most developing countries, which may create challenges in their administration. The legislative framework establishing these taxes in developing countries that are experiencing an accelerated pace of resource development is in most cases relatively modern and largely adequate, but the supporting administrative capability, procedures, and systems have tended to lag behind.

This sourcebook presents a practical overview of how to analyze and improve the administrative frameworks and systems for mineral royalties and other taxes specific to mining.

This sourcebook provides a structured approach to help the ministries of finance and mines analyze and improve their effectiveness and efficiency in handling common issues and challenges; avoid duplication of effort; and overcome the organizational, structural, and resourcing difficulties generally encountered in the administration of various elements of mining regimes.

Available in Arabic, Chinese, English, French, Spanish, and Russian

How to Negotiate an Oil Agreement Go to resource

This document identifies the key areas on which governments should focus during their negotiations of oil agreements. It provides guidance regarding: who should be negotiating, over what issues, with what informational environment, and with what time horizon.

Features such as contract structure are also examined and a set of especially tricky issues are discussed, including accounting standards; the role of social projects; health and environment concerns; stabilization clauses; and contract termination provisions.

How to Negotiate the ‘Right’ Petroleum Contract Go to resource

  • Date:  2012
  • Sector:  Extractive Industries, Oil & Gas
  • Source:  UNDP

A brief and clear introduction to the main issues to be considered when drafting a petroleum contract: type of agreement to enter into, taxes to apply, stabilization clauses to include, termination conditions, and so on. It can also serve as a guide for other large-scale investment projects.

For a power point presentation on the content of the paper, see here.

How to Scrutinise a Production Sharing Agreement Go to resource

  • Date:  2012
  • Sector:  Extractive Industries, Oil & Gas
  • Source:  IIED

The guide discusses the provisions of a particular type of oil and gas contract, the Production Sharing Agreement (PSA). While the guide is aimed at a general civil society readership, it draws particularly on experience from Kazakhstan. Its purpose is to give an accessible account of some key characteristics of PSAs, with a focus on revenue issues, and to suggest action points for civil society organisations involved with monitoring extractive industries. Indeed, in recent years the management of extractive industry revenues has become of growing concern to public opinion in resource-rich states.

IBA Community Toolkit Section 3: Preparing for Negotiations Go to resource

  • Sector:  Extractive Industries, Land & Agriculture

A section of the IBA Community Toolkit that addresses how communities to get organized for negotiations with investors by developing a structure for managing negotiations, gathering information materials, developing strategies, and establishing negotiation positions.

ICMM Land Acquisition and Resettlement: Lessons Learned Go to resource

  • Date:  2015
  • Sector:  Extractive Industries, Infrastructure, Land & Agriculture, Mining, Oil & Gas
  • Source:  ICMM

The publication provides recommendations for managing the resettlement of local communities who have been displaced or whose livelihoods have been impacted due to the presence of mining. This includes ensuring adequate compensation and development opportunities.

The document is structured around 10 modules that cover planning, stakeholder engagement, compensation, livelihood restoration and monitoring impacts among other topics.

It is targeted primarily at companies, but also contains information and guidance relevant for all stakeholders, including government representatives.

ICMM Mining Partnerships for Development Toolkit Go to resource

  • Date:  2009
  • Sector:  Extractive Industries, Mining
  • Source:  ICMM

Methodology for assessing the mining environment in which a potential project will take place as well as the social and economic impacts of the project. It includes advice on how to measure impact on local communities and a mine’s life cycle, governance-related issues, and an overview of the different actors and interests involved in investment projects.

ICSID Database of Bilateral Investment Treaties Go to resource

  • Sector:  Investment Treaties
  • Source:  ICSID

This database contains information on all the bilateral investment treaties collected by ICSID to date. The information is organized alphabetically by signatory, and may be further searched by selecting two specific States or the year of signature.

IFC Performance Standards on Environmental and Social Sustainability Go to resource

  • Date:  2012
  • Sector:  Extractive Industries, Infrastructure, Land & Agriculture, Mining, Oil & Gas
  • Source:  IFC

The IFC's Performance Standards on Social and Environmental Sustainability are considered to be the gold standard in achieving sustainable development.

Available in Arabic, Chinese, English, French, Portuguese, Russian, Spanish, and Turkish.  

IGF Mining Policy Framework Go to resource

The Mining Policy Framework (MPF) is a compendium of best practices in mining law and governance. It was developed by governments to provide a framework to guide governments to come up with a mineral regime for sustainable development. It is available in English, French, Portuguese, Russian, and Spanish.

IIED Briefing: Investment Treaties and Sustainable Development Go to resource

Over 3,000 international investment treaties (IITs) are in force, more are being negotiated. While informed debates on IITs are usually framed in legalistic terms, the signing and wording of these treaties imply important trade-offs between policy goals. The ramifications can be expensive (the record payout to investors for breach of an IIT is US$1.7 billion), far-reaching (affecting issues well beyond investment policy, including public health or environmental measures), and difficult to withdraw from (because the ability to terminate a treaty or its effects may be restricted for decades). Countries considering negotiating investment treaties need proper reflection and public debate on these policy choices. This overview briefing is the first of four promoting debate on IITs and sustainable development.

The briefing is also available in Burmese.

IISD Guide to Negotiating Investment Contracts for Farmland and Water Go to resource

  • Date:  2014
  • Sector:  Land & Agriculture
  • Source:  IISD

The IISD Guide to Negotiating Investment Contracts for Farmland and Water is a legal and policy tool for governments and communities that are involved in negotiating investment contracts with foreign investors. The guide focuses on a particular type of contract involving long-term leases of farmland. Part I, Preparing for Negotiations, is designed to assist in the preparatory phase. Part 2, Model Contract, is structured like an investment contract for the lease of farmland and proposes model provisions.

IISD Handbook on Mining Contract Negotiations for Developing Countries Go to resource

  • Date:  2015
  • Sector:  Extractive Industries, Mining, Oil & Gas
  • Source:  IISD

Many governments lack the experience or human resources to prepare effectively for a negotiation, and are unable to make the investments needed to overcome these difficulties. Yet without preparing properly, there is little hope of achieving the desired national and community objectives. This guide provides a comprehensive approach that allows governments to set priorities and address critical issues in the preparation process.  It will assist governments in developing internal capacity and understanding where outside experts can best help. The guide addresses the process before negotiations begin, where the hard work gets done to lay the groundwork for a successful negotiation.

IISD Model Agreement on Investment for Sustainable Development Go to resource

  • Date:  2005
  • Sector:  Investment Treaties
  • Source:  IISD

IISD's Model Agreement on Investment takes a fresh look at the formulation of international investment agreements. It differs by looking not only from the perspective of the investor, but also at the rights and obligations of the host state. IISD's Model Agreement and accompanying publications focus on achieving sustainable development while fostering international investment.

The draft is the result of an 18-month process of drafting and consultations, including a high-level experts meeting in January 2005 in The Hague and a launch event hosted by the Commonwealth Secretariat in April 2005. A parallel exercise developing a Southern Agenda also fed strongly into the process.

IISD Model Agreement on Investment for Sustainable Development - Negotiators' Handbook Go to resource

  • Date:  2005
  • Sector:  Investment Treaties
  • Source:  IISD

The IISD Model Investment Agreement is accompanied by a Negotiator’s Handbook, with article-by-article commentary that draws out the nuances and intent of the text, differentiating it from the current standard approaches and related alternatives. This should be of use to those countries now negotiating or revising investment agreements.

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