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Brazil’s Mining Fiscal Regime: H2 2015

  • October 2015
  • 18 pages
  • Timetric
Report ID: 3186391

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Synopsis
Timetric’s Brazilian fiscal regime report outlines the governing bodies, governing laws, licenses, rights and obligations and tax-related information on 12 commodities: coal, iron ore, copper, zinc, bauxite, gold, chromium, nickel, platinum, diamond, uranium and manganese

Summary
Timetric's fiscal regime report covers Brazil which is rich in mineral resources of bauxite, gold, iron ore, manganese, nickel, phosphates and platinum. The Brazilian mining industry is governed by the Ministry of Mines and Energy (MME) and the Brazil Geological Survey (CPRM). The Mining Code of 1967 regulates all mineral exploration and extraction activities in the country. The code specifies deposits and mines, and sets rules and regulations for authorization, concession, licensing and permits, and plans the duties of mining rights holders and regulating authorities, among others

Scope
The report outlines governing bodies, governing laws, licenses, rights and obligations and key fiscal terms which includes royalty, corporate income tax, annual tax, withholding tax, depreciation rates, fees, exploration permit

Reasons To Buy
Gain an overview of Brazil’s mining fiscal regime

Key Highlights
- Ministry of Mines and Energy is an apex body for the formulation and administration of regulations relating to the mining and energy industries resources.

- National Department of Mineral Production focuses on planning and promoting mineral exploration, and supervises geological and mineral technology.

- Brazil Geological Survey is responsible for performing geological and hydrological surveys, and also provides directives for the strategic discovery of minerals.

- Ministry of Science Technology and Innovation is responsible for developing a national policy on science, technology and innovation.

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