|
[1]
|
K. Nakayama, S. Caner and P. Mullins, “Philippines: Technical Assistance Report on Road Map for a ProGrowth and Equitable Tax System,” International Monetary Fund, Washington, 2011.
|
|
[2]
|
Department of Environment and Natural Resources, “Administrative Order 2007-12: Revised Guidelines Establishing the Fiscal Regime of Financial or Technical Assistance Agreements (FTAA),” Department of Environment and Natural Resources, Manila, 2007.
|
|
[3]
|
F. Consiglieri, “Mining Royalty as Compensation Not Tax,” In: International Development Research Centre, Ed., Mining and Sustainable Development Series: Mining Royalties, Mining Policy Research Initiative, Montevideo, 2004, pp. 4-6.
|
|
[4]
|
Department of Environment and Natural Resources, “Administrative Order 2005-07: Amendments to Chapter XVIII of DENR Administrative Order No. 96-40, as Amended, Providing for the Establishment of a Final Mine Rehabilitation and Decommissioning Fund,” Department of Environment and Natural Resources, Manila, 2005.
|
|
[5]
|
Republic of the Philippines, “Republic Act 7942: An Act Instituting a New System of Mineral Resources Exploration, Development, Utilization and Conservation,” 1995.
|
|
[6]
|
Mines and Geosciences Bureau, “Investor’s Corner”.
http://www.mgb.gov.ph/pgs.aspx?pgsid=13
|
|
[7]
|
Mines and Geosciences Bureau, “Types of Mining Rights”. http://www.mgb.gov.ph/pgs.aspx?pgsid=32
|
|
[8]
|
E. M. Sunley, S. Caner, R. Krever and O. Luca, “Philippines: Reform of the Fiscal Regimes for Mining and Petroleum,” International Monetary Fund, Washington, 2012.
|
|
[9]
|
PricewaterhouseCoopers, “Total Tax Contribution: A Study of the Economic Contribution Mining Companies Make to Public Finances,” Pricewaterhouse Coopers, London, 2010.
|
|
[10]
|
Apex Mining Company, Incorporated, “Apex Mining Company, Inc., Annual Report for the Year Ended December 31, 2010,” 2011.
http://www.apexmines.com/docs/annual_report_2010.pdf
|
|
[11]
|
Nickel Asia Corporation, “Nickel Asia Corporation and Subsidiaries Consolidated Financial Statements December 31, 2011 and 2010 and Years Ended December 31, 2011, 2010 and 2009 and Independent Auditor’s Report,” 2012.
http://www.nickelasia.com/NACS_CFS1211_Nickel%20Asia_Corporation_and_Subsidiaries.pdf
|
|
[12]
|
Nickel Asia Corporation, “Nickel Asia Corporation Annual Report 2011,” 2012.
http://www.nickelasia.com/NAC_17A_2011_Final_Odisy.pdf
|
|
[13]
|
Nickel Asia Corporation, “Nickel Asia Corporation Annual Report 2010,” 2011.
http://www.nickelasia.com/NAC_17A_2010_v.1.4.pdf
|
|
[14]
|
Philex Mining Corporation, “Philex Mining Corporation Annual Report for the Year Ended December 31, 2011,” 2012.
http://philexmining.com.ph/images/stories/Philex/documents/px_17a_dec2011.pdf
|
|
[15]
|
P. Mitchell, “Taxation and Investment Issues in Mining,” In: C. Eads, P. Mitchell and F. Paris, Eds., Advancing the EITI in the Mining Sector: A Consultation with Stakeholders, Extractive Industries Transparency Initiative, Oslo, 2009, pp. 27-31.
|
|
[16]
|
Economic Commission for Africa, “Compendium on Best Practices in Small-Scale Mining in Africa,” United Nations Economic Commission for Africa, Addis Ababa, 2002.
|
|
[17]
|
L. D. Desiderio, “Government Must Focus on Collecting Taxes from Small Miners—COMP,” The Philippine Star, 23 April 2012.
|
|
[18]
|
L. D. Desiderio, “Apex Upgrades Maco Mine Estimate,” The Philippine Star, 13 April 2012.
|
|
[19]
|
R. T. Olchondra, “Apex Reports P50M in Q1 Profit,” Philippine Daily Inquirer, 14 June 2012.
|
|
[20]
|
Barrick Gold Corporation, “Barrick Gold Corporation Annual Report 2011,” 2012.
http://www.barrick.com/files/doc_financials/2011AnnualReports/Barrick-Annual-Report-2011.pdf
|
|
[21]
|
Rio Tinto Group, “2011 Financial Statements,” 2012. http://www.riotinto.com/annualreport2011/pdf/financial_statements.pdf
|
|
[22]
|
Eurasian Natural Resources Corporation, “Eurasian Natural Resources Corporation PLC Annual Report and Accounts 2011,” 2012.
www.enrc.com/system/files/financialdocs/ENRC_AR2011.pdf
|
|
[23]
|
Norilsk Nickel, “Mining and Metallurgical Company Norilsk Nickel Consolidated Financial Statements for the Year Ended 31 December 2011,” 2012.
http://www.nornik.ru/_upload/editor_files/file1862.pdf
|
|
[24]
|
PT Vale Indonesia Tbk, “2011 Annual Report,” 2012.
http://www.valeindonesia.co.id/doc/PTVI%202011%20Annual%20Report.pdf
|
|
[25]
|
Rio Tinto Group, “Taxes Paid in 2010: A Report on the Economic Contribution Made by Rio Tinto to Public Finances,” 2011.
http://www.riotinto.com/documents/ReportsPublications/RT_Taxes_paid_in_2010.pdf
|
|
[26]
|
Rio Tinto Group, “Taxes Paid in 2011: A Report on the Economic Contribution Made by Rio Tinto to Public Finances,” 2012.
http://www.riotinto.com/documents/RioTinto_taxespaidin2011.PDF
|
|
[27]
|
B. Seargeant, “Top 100 Mining Companies: What a Difference a Year Makes,” Mineweb, 12 January 2010.
http://www.mineweb.com/mineweb/view/mineweb/en/page67?oid=95737&sn=Detail
|
|
[28]
|
J. Otto, C. Andrews, F. Cawood, M. Doggett, P. Guj, F. Stermole, et al., “Mining Royalties: A Global Study of Their Impact on Investors, Government and Civil Society,” The World Bank, Washington, 2006.
|
|
[29]
|
PricewaterhouseCoopers, “Corporate Income Tax Headline Rates for WWTS Countries,” 2012.
http://www.taxsummaries.pwc.com/uk/ taxsummaries/wwtsattachments.nsf/vwLUQuickChartAttachments/CJWY-8PCQAN/$File/WWTS%20Quick%20Chart%20-%20CIT%20Rates%201-July-2013.pdf
|
|
[30]
|
R. U. Mendoza, H. J. McArthur and A. O. Lopez, “Devil’s Excrement or Manna from Heaven? A Survey of Strategies in Natural Resource Wealth Management,” Asian Institute of Management Working Paper, April 25, 2012.
|