Consultant: Ring-Fencing Mining Income: A toolkit for tax administrators and pol

The International Institute for Sustainable Development is a globally recognized think tank with more than 30 years of experience working to solve today's greatest sustainable development challenges. We combine deep expertise across critical policy areas with a collaborative approach to research, advice, and hands-on support that delivers real-world results. Headquartered in Winnipeg, Manitoba, we are a diverse team of over 300 experts working from offices in Canada and Switzerland as well as other locations around the world. IISD hosts the Secretariat of the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF). The IGF's Global Mining Tax Initiative (GMTI) helps countries to increase mining revenues for sustainable development. Drawing on broad experience working with IGF member governments, the Secretariat offers this specialized and comprehensive program covering fiscal policy for the entire mining value chain, from exploration and development to mining, processing, mineral sales, and mine closure. The GMTI focuses on all aspects of fiscal policy, including taxes, royalties, and financial modelling, and has developed particular expertise on the fiscal treatment of mineral beneficiation and downstream processing. Background In 2025, the Organisation for Economic Co-operation and Development and the IGF jointly published Ring-Fencing Mining Income: A Toolkit for Tax Administrators and Policy-Makers , a comprehensive practice note on when and