Taking Stock of Two Decades of Trailblazing Protocol on Women’s Rights in Africa

Women and girls in Kenya's West Pokot celebrate as the government cracks down on those practising harmful Female Genital Mutilation in the area. CREDIT: Joyce Chimbi/IPS

Women and girls in Kenya’s West Pokot celebrate as the government cracks down on those practising harmful Female Genital Mutilation in the area. CREDIT: Joyce Chimbi/IPS

By Joyce Chimbi
NAIROBI, Aug 9 2023 – It promised to be the most defining, groundbreaking, and transformative protocol on African women’s rights. Specific in its approach, broad in its reach, and unique in its all-encompassing nature, covering issues such as HIV/Aids, widow inheritance and property disinheritance in a most unprecedented manner.

To halt and reverse the systemic and persistent gender inequality and discriminatory practices against women in Africa, the African Union Assembly adopted the Protocol to the African Charter on Human and Peoples Rights on the Rights of Women in Africa 2003 in Maputo, Mozambique.

The Maputo Protocol was designed in line with the realities of the plight of women on the continent. Providing tailor-made solutions to lift women from beneath the crushing weight of a cultural system that disadvantages women from birth. Twenty years on, it is time to take stock.

“The 20th Anniversary of the Maputo Protocol is a historical advocacy moment for women’s rights advocates. It offers an opportunity to demand from African Governments real and tangible change for women and girls in their countries,” Faiza Mohamed, Africa Regional Director of Equality Now, tells IPS.

“By acceding to the Maputo Protocol, lifting reservations, fully domesticating, and implementing the Protocol, and ensuring their compliance with accountability processes. Beyond this, it signifies the generational changes over two decades and points to the need to reflect on future generations and to future-proof the Maputo Protocol and the SOAWR Coalition.”

The Solidarity for African Women’s Rights (SOAWR) is a coalition of over 80 civil society organizations, a pan-African women’s movement that pushes for accelerated ratification of the protocol in non-ratifying states while holding governments accountable to deliver for women in line with the Protocol.

Youth delegates at Maputo Protocol 20th anniversary celebrations, July 11, 2023. CREDIT: Equality Now

Youth delegates at Maputo Protocol 20th anniversary celebrations, July 11, 2023. CREDIT: Equality Now

Mohamed stresses that the SOAWR Coalition is a remarkable testament to the power of women’s organized movements and their capacity to influence transformative policy agendas, leaving a lasting impact.

“Through its persistent efforts, SOAWR has successfully kept the protocol on the agenda of AU member states, leading to significant influence as 44 out of 55 African states have ratified or acceded to the Maputo Protocol. This achievement has turned the Protocol into a potent public education tool for women’s rights, both at the national and grassroots levels,” she explains.

“Notably, there has been substantial progress in the advancement of national jurisprudence on women’s rights, as well as in the empowerment of women themselves. Thanks to the coalition’s effective public sensitization campaigns, formerly taboo subjects like sexual and reproductive health rights, female genital mutilation, and polygamy have become open and advanced topics in various countries.”

The coalition has demonstrated how much women and like-minded partners can achieve working in solidarity. Additionally, each organization continues to push the women’s agenda forward – pushing and pulling in the same direction, to realize the dream of a society where women are fully represented in every corner of the spaces they call home.

“The Maputo Protocol comes out of the African feminist fire, and we need to keep it burning. That it is one of the most progressive legal instruments that came out of Africa. That it represents our diversity and our strength because we are not a monolith. It also represents the power of collective action and also the dream of the Africa we want,” says Nigerian-born Becky Williams, a young woman who now lives in Uganda and works for Akina Mama wa Africa.

Equality Now is currently advocating for adopting the Multi-Sectoral Approach in implementing the Maputo Protocol. The Multi-Sectoral Approach (MSA) provides a framework for convening different sectors within governments and actors outside of government in a joint effort to implement women’s rights as provided for in the Protocol.

Mohamed emphasizes that if recognized and embraced by governments and civil societies, the Maputo Protocol can be a powerful tool for change as it offers women a tool for transforming the unequal power relations between men and women that lie at the heart of gender inequality and women’s oppression.

To coincide with the Maputo Protocol’s 20th anniversary, SOAWR, Make Every Woman Count (MEWC), and Equality Now released a report titled, “Twenty years of the Maputo Protocol: Where are we now?” Providing a detailed account of progress made thus far, successes, challenges and recommendations.

Regarding rights related to marriage and child marriage, the report finds that several countries have adopted constitutional reforms related to the prohibition of forced marriage. For example, the constitution of Burundi guarantees marriage equality. The constitutions of Guinea, Malawi, Uganda, and Zimbabwe set the legal age of marriage at 18 years. AU Member States have enacted legislation on rights related to marriage.

On economic and social welfare rights, half of the African states maintain constitutional provisions guaranteeing equal remuneration for work of equal value or the right to fair or just pay. More than half of African states have laws mandating equal remuneration for work of equal value.

Regarding health and reproductive rights, almost all African states maintain constitutional provisions related to health and/or health care, and many enshrine the principle of non-discrimination based on health. Notably, six countries, including Angola, Ethiopia, Ghana, Kenya, South Africa, and Zimbabwe, enshrine rights related to reproductive health care, such as access to family planning education or reproductive/maternity care.

Group photo of the delegates at the Maputo Protocol 20th anniversary celebrations held in Nairobi, Kenya. CREDIT: Equality Now

Group photo of the delegates at the Maputo Protocol 20th anniversary celebrations held in Nairobi, Kenya. CREDIT: Equality Now

While women’s rights have come a long way, the report stresses that there is a long way to go and makes specific key recommendations, such as the need to address the right to abortion and treat each case as espoused in the Protocol. It also suggests that the Maputo Protocol should be used to protect women and girls’ reproductive health rights and advocates that Member states remove laws that fail to protect reproductive health rights.

It advocates for the passing of family laws to protect women’s rights before, during, and after marriage and establish special courts to deal with complex marriage issues. In addition, it suggests that Governments implement regional and international treaties such as the Maputo Protocol and educate women and girls on these.

It would like to see programmes that allow young women to return to school after giving birth promoted and demands that early marriage be criminalized, and customary law is adapted so that it no longer defines what happens to women in marriage.

It asks governments to provide universal health services and insurance access, especially for pregnant, vulnerable, and/or specially protected women. It requires member states to improve infrastructure, training, and equipment for health services in rural areas.

Equally important, the protocol includes the empowerment of women and girls to realize their sexual and reproductive health rights through awareness campaigns delivered in communities and schools and wishes to see menstrual hygiene management incorporated into national legal frameworks through awareness-raising activities from more actors, especially parliamentarians.

IPS UN Bureau Report

 


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ريد سكاي لايتنج (Red Sky Lighting)تطرح مجموعة جديدة من منتجات وتجهيزات ليد (LED) مُعتمَدة من أتكس "ATEX" واللجنة الكهروتقنية الدولية

9 أغسطس 2023

 رانتشو كوكامونغا (Rancho Cucamonga)، كاليفورنيا – أعلنت ريد سكاي لايتنج (Red Sky Lighting)–شركة تصنيع منتجات وحلول الإنارة التي تتخذ من كاليفورنيا مقرًا لها– عن إطلاق منتجين جديدين من منتجات الإنارة الليد (LED) الصناعية المُعتمَدة من أتكس "ATEX" واللجنة الكهروتقنية الدولية صُنعت هذه المنتجات بدقة شديدة لتلبية متطلبات البيئات العالية الخطورة؛ مما يوفر كفاءة عالية في استخدام الطاقة، ويقلل من نفقات الصيانة. ويمثل هذا الطرح إنجازًا كبيرًا للشركة؛ حيث تتوسع به خارج أسواق أمريكا الشمالية وتغزو من خلاله أسواق منطقة الشرق الأوسط والأسواق الأوروبية. من خلال توفير حلول الإضاءة المبتكرة والعالية الموثوقية للعملاء في هذه المناطق، تُرسِّخ ريد سكاي لايتنج (Red Sky Lighting)مكانتها بصفها مُورِّدًا رئيسيًّا لمنتجات الإنارة الآمنة للاستخدامات الصناعية على نطاق عالمي.

سلسلة BLOCK X1

صُممت سلسلة BLOCK X1 (BLK X1) لتلائم التركيبات التي تتسم بظروف مناخية تسودها مستويات عالية من الرطوبة والأتربة والغبار والتآكل والاهتزاز. وهي مناسبة للاستخدام في المناطق المُصَنَّفة على أنها خطرة بسبب وجود أبخرة قابلة للاشتعال أو غازات أو غبار قابل للاشتعال وفقًا لتوجيهات أتكس "ATEX"، فهذه المنتجات مناسبة بشكل خاص لترقية أنظمة الإضاءة الحالية (مصباح بخار الصوديوم/ مصباح هاليد الفلز). فهي توفر أفضل مستوى من كفاءة الاستهلاك؛ مما يؤدي إلى توفير الطاقة بقدر أكبر، مع تقليل نفقات الصيانة، وإتاحة فترات استرداد أسرع. السلسلة BLK X1 معتمدة للاستخدام في مجالات المنطقتين 1 و21 كما أنها متوافقة مع معايير أتكس "ATEX". اضغط هنا لمعرفة المزيد عن هذا المنتج.

سلسلة المنتجات الطويلة غير البارزة

صُممت سلسلة المنتجات الطويلة غير البارزة (LLP) خصيصًا لاستخدامها في البيئات العالية الخطورة التي تنتشر فيها الغازات أو الغبار القابل للاشتعال. ونظرًا لأن هذه المنتجات مُعتمَدة وفقًا لمعايير أتكس "ATEX" واللجنة الكهروتقنية الدولية، فهي توفر 150,000 ساعة من التشغيل الخالي من الصيانة عند درجة حرارة 55 درجة مئوية. كما أنها مُخصصة للاستخدام في المنطقتين 1 و21، مما يجعلها مناسبة لمختلف البيئات الخطرة. اضغط هنا لمعرفة المزيد عن هذا المنتج.

وقد صرَّح نارين بيلاي (Naren Pillai)، المدير الإداري لشركة ريد سكاي لايتنج (Red Sky Lighting) قائلًا: "لقد كرَّست ريد سكاي جهودها لتقديم تجهيزات إنارة ليد (LED) مُعتمَدة وفقًا لمعايير معامل اندر رايتر "UL" ومُصممة للخدمة في الظروف القاسية والخطيرة؛ مما عزز من شهرتها في أمريكا الشمالية". "بينما نواصل توسيع حضورنا التجاري، نغزو أسواقًا جديدة في الشرق الأوسط وأوروبا، حيث تبرز أهمية اعتماد أتكس "ATEX" واللجنة الكهروتقنية الدولية. ولهذا يُعد توقيت طرح منتجات السلسلة BLK X1 والسلسلة LLP أكثر من مناسب؛ نظرًا لأننا أسسنا مؤخرًا شراكات مهمة مع شركات رائدة رئيسية في هذه المناطق. نحن متحمسون لتقديم منتجاتنا المُبتكرة إلى العملاء في هذه الأسواق، ونتطلع بفارغ الصبر إلى تقديم الدعم الاستثنائي لهم".

###

للمزيد من المعلومات عن ريد سكاي لايتنج (Red Sky Lighting) ومجموعة منتجات تجهيزات الإضاءة الليد (LED) الصناعية الجديدة، تفضل بزيارة موقع الشركة www.redskylighting.com.

للتواصل والاستفسارات الصحفية

contact@redskylighting.com

نُبذة عن ريد سكاي لايتنج ذ.م.م (Red Sky Lighting LLC)

شركة ريد سكاي لايتنج (Red Sky Lighting) بمقرها الرئيسي في كاليفورنيا، هي أحد رواد صناعة منتجات وحلول الإضاءة العالية الموثوقية والمُصممة خصيصًا للاستخدامات الصناعية. يتم تجميع تجهيزات الإضاءة الليد (LED) في الولايات المتحدة الأمريكية، وهي تجهيزات عالية الجودة ومُصممة للظروف القاسية والخطيرة، ومناسبة بشكل استثنائي لبيئة صناعات مثل النفط والغاز ومعالجة المعادن والصناعات الكيميائية والنقل البحري والزراعة ومعالجة مياه الصرف الصحي وهي البيئات التي تُعد الأكثر قسوةً وصعوبةً. تلتزم ريد سكاي لايتنج (Red Sky Lighting)بتقديم دعم متميز للعملاء وتسليم سريع لمنتجاتها الاستثنائية. إن التزام العلامة التجارية في صناعة الإضاءة بإعطاء الأولوية للسلامة هو جوهر مهمتها، فضلًا عن أنها لا تتهاون في الحفاظ على المعيار الذهبي للجودة.

من فضلك ابحث عن صورة المنتج في الرابط هنا.

https://drive.google.com/drive/folders/1sXLI_w7Jv56akzwa11jFNVx–WtTn9–Kw?usp=sharing 

GLOBENEWSWIRE (Distribution ID )

ريد سكاي لايتنج (Red Sky Lighting)تطرح مجموعة جديدة من منتجات وتجهيزات ليد (LED) مُعتمَدة من أتكس "ATEX" واللجنة الكهروتقنية الدولية

9 أغسطس 2023

 رانتشو كوكامونغا (Rancho Cucamonga)، كاليفورنيا – أعلنت ريد سكاي لايتنج (Red Sky Lighting)–شركة تصنيع منتجات وحلول الإنارة التي تتخذ من كاليفورنيا مقرًا لها– عن إطلاق منتجين جديدين من منتجات الإنارة الليد (LED) الصناعية المُعتمَدة من أتكس "ATEX" واللجنة الكهروتقنية الدولية صُنعت هذه المنتجات بدقة شديدة لتلبية متطلبات البيئات العالية الخطورة؛ مما يوفر كفاءة عالية في استخدام الطاقة، ويقلل من نفقات الصيانة. ويمثل هذا الطرح إنجازًا كبيرًا للشركة؛ حيث تتوسع به خارج أسواق أمريكا الشمالية وتغزو من خلاله أسواق منطقة الشرق الأوسط والأسواق الأوروبية. من خلال توفير حلول الإضاءة المبتكرة والعالية الموثوقية للعملاء في هذه المناطق، تُرسِّخ ريد سكاي لايتنج (Red Sky Lighting)مكانتها بصفها مُورِّدًا رئيسيًّا لمنتجات الإنارة الآمنة للاستخدامات الصناعية على نطاق عالمي.

سلسلة BLOCK X1

صُممت سلسلة BLOCK X1 (BLK X1) لتلائم التركيبات التي تتسم بظروف مناخية تسودها مستويات عالية من الرطوبة والأتربة والغبار والتآكل والاهتزاز. وهي مناسبة للاستخدام في المناطق المُصَنَّفة على أنها خطرة بسبب وجود أبخرة قابلة للاشتعال أو غازات أو غبار قابل للاشتعال وفقًا لتوجيهات أتكس "ATEX"، فهذه المنتجات مناسبة بشكل خاص لترقية أنظمة الإضاءة الحالية (مصباح بخار الصوديوم/ مصباح هاليد الفلز). فهي توفر أفضل مستوى من كفاءة الاستهلاك؛ مما يؤدي إلى توفير الطاقة بقدر أكبر، مع تقليل نفقات الصيانة، وإتاحة فترات استرداد أسرع. السلسلة BLK X1 معتمدة للاستخدام في مجالات المنطقتين 1 و21 كما أنها متوافقة مع معايير أتكس "ATEX". اضغط هنا لمعرفة المزيد عن هذا المنتج.

سلسلة المنتجات الطويلة غير البارزة

صُممت سلسلة المنتجات الطويلة غير البارزة (LLP) خصيصًا لاستخدامها في البيئات العالية الخطورة التي تنتشر فيها الغازات أو الغبار القابل للاشتعال. ونظرًا لأن هذه المنتجات مُعتمَدة وفقًا لمعايير أتكس "ATEX" واللجنة الكهروتقنية الدولية، فهي توفر 150,000 ساعة من التشغيل الخالي من الصيانة عند درجة حرارة 55 درجة مئوية. كما أنها مُخصصة للاستخدام في المنطقتين 1 و21، مما يجعلها مناسبة لمختلف البيئات الخطرة. اضغط هنا لمعرفة المزيد عن هذا المنتج.

وقد صرَّح نارين بيلاي (Naren Pillai)، المدير الإداري لشركة ريد سكاي لايتنج (Red Sky Lighting) قائلًا: "لقد كرَّست ريد سكاي جهودها لتقديم تجهيزات إنارة ليد (LED) مُعتمَدة وفقًا لمعايير معامل اندر رايتر "UL" ومُصممة للخدمة في الظروف القاسية والخطيرة؛ مما عزز من شهرتها في أمريكا الشمالية". "بينما نواصل توسيع حضورنا التجاري، نغزو أسواقًا جديدة في الشرق الأوسط وأوروبا، حيث تبرز أهمية اعتماد أتكس "ATEX" واللجنة الكهروتقنية الدولية. ولهذا يُعد توقيت طرح منتجات السلسلة BLK X1 والسلسلة LLP أكثر من مناسب؛ نظرًا لأننا أسسنا مؤخرًا شراكات مهمة مع شركات رائدة رئيسية في هذه المناطق. نحن متحمسون لتقديم منتجاتنا المُبتكرة إلى العملاء في هذه الأسواق، ونتطلع بفارغ الصبر إلى تقديم الدعم الاستثنائي لهم".

###

للمزيد من المعلومات عن ريد سكاي لايتنج (Red Sky Lighting) ومجموعة منتجات تجهيزات الإضاءة الليد (LED) الصناعية الجديدة، تفضل بزيارة موقع الشركة www.redskylighting.com.

للتواصل والاستفسارات الصحفية

contact@redskylighting.com

نُبذة عن ريد سكاي لايتنج ذ.م.م (Red Sky Lighting LLC)

شركة ريد سكاي لايتنج (Red Sky Lighting) بمقرها الرئيسي في كاليفورنيا، هي أحد رواد صناعة منتجات وحلول الإضاءة العالية الموثوقية والمُصممة خصيصًا للاستخدامات الصناعية. يتم تجميع تجهيزات الإضاءة الليد (LED) في الولايات المتحدة الأمريكية، وهي تجهيزات عالية الجودة ومُصممة للظروف القاسية والخطيرة، ومناسبة بشكل استثنائي لبيئة صناعات مثل النفط والغاز ومعالجة المعادن والصناعات الكيميائية والنقل البحري والزراعة ومعالجة مياه الصرف الصحي وهي البيئات التي تُعد الأكثر قسوةً وصعوبةً. تلتزم ريد سكاي لايتنج (Red Sky Lighting)بتقديم دعم متميز للعملاء وتسليم سريع لمنتجاتها الاستثنائية. إن التزام العلامة التجارية في صناعة الإضاءة بإعطاء الأولوية للسلامة هو جوهر مهمتها، فضلًا عن أنها لا تتهاون في الحفاظ على المعيار الذهبي للجودة.

من فضلك ابحث عن صورة المنتج في الرابط هنا.

https://drive.google.com/drive/folders/1sXLI_w7Jv56akzwa11jFNVx–WtTn9–Kw?usp=sharing 

GLOBENEWSWIRE (Distribution ID )

SDG Data Insights: Beyond Our Assumptions

By Patricia Wong Bi Yi and Arman Bidarbakht-Nia
BANGKOK, Thailand, Aug 9 2023 – The Sustainable Development Goals (SDGs) are relevant to all countries, whether high, middle or low income. With increasing attention to the SDGs, countries are progressively turning to data as a source to assess and validate the progress that they have made towards achieving them.

Through many iterations of the Asia and the Pacific SDG Progress Report and through ESCAP’s work with individual countries, it is clear that (i) no single country is achieving all the SDGs, (ii) all countries can benefit from assessing progress on the SDGs, and (iii) if countries use a mix of assessment approaches this will provide a more accurate picture of progress.

To simplify things, we can divide progress measures into two clusters, (i) those measuring the level of achievement and (ii) those measuring trends and rates of progress.

No single country is achieving all the SDGs

A common assumption may be that the countries with highest gross domestic product (GDP) per capita in the region should be among the best performers in terms of SDG progress, given that they have better capacities and resources available to advance the sustainable development agenda.

However, data shows that it is not necessarily so. The countries with the highest GDP per capita in the region – Australia, Japan, New Zealand, Republic of Korea, Singapore – are lagging behind on many of the seventeen SDGs. Indeed the National SDG trends at the target and indicator level also show that some goals in these countries are not faring any better than the region’s average.

The fairy tale of a single country is shattered. In its place, we see that each country can be a champion for some of the SDG targets whilst simultaneously lagging behind on others.

Lessons from the tortoise and the hare

For zero hunger (Goal 2), high-income countries such as Australia and Japan are indeed closer to achieving the 2030 target than the rest of the region. However, data also shows that these countries have largely remained stagnant in their progress toward this goal. Trend data shows that despite better than regional average status of food insecurity in Australia, this indicator is regressing.

In Japan, despite being lower than the regional average, moderate or severe food insecurity in the population has increased by almost 50 per cent since 2015. Even where countries show initial achievements or advantages, there is a need to continuously monitor and look at current trends to ensure that emerging negative trends are detected early on for appropriate actions to be taken.

For quality education (Goal 4), we see that Bangladesh started with a lower level of achievement but was listed as one of the well-performing countries in the Asia and the Pacific SDG Progress Report 2023.

At the target level, Bangladesh is a top performer in the region in terms of improving effective learning outcomes as well as adult literacy and numeracy. Such countries which are making good strides in their rate of progress need to ensure that such progress is maintained so they can move above the regional average and so they can meet the targets.

The ugly duckling: Unleashing the true potential

There are instances when the level of achievement is low, and the trends show a country is making little or no progress in achieving the targets. What happens then? Firstly, let’s recall that there is no one country achieving all the SDGs.

Similarly, there is no one country making no progress on any of the SDGs. But for those countries which are off-track they will need to prioritize the targets which are most off-track and will need to work at speed to bring about a change in direction. An ugly duckling could flourish into a beautiful swan.

Regardless of a country’s level of achievement on a single goal, target or indicator, a combination of progress measures is required to take the right action. There are different ways to look at SDG progress, but whichever methods are used we need to be honest in our assessment. ESCAP offers complementary tools and products that could be used by countries to better assess SDG progress.

    Data Explorer allows countries to explore the underlying data beyond the aggregated analysis shown in reports.
    National SDG Trends provides countries with several dashboards that help in exploring the data trends and identifying priority areas for action. .
    National SDG Tracker offers countries a specific tool which they can customize to include their own SDG indicators and targets along with tools to assess SDG progress. ESCAP can also provide expertise to assist governments to implement this tool in assessing SDG progress in their countries.

We look forward to embarking on this voyage together to tell your country’s SDG data story!

Patricia Wong Bi Yi is Associate Statistician ESCAP, Arman Bidarbakht-Nia is Statistician ESCAP.

Source: ESCAP

IPS UN Bureau

 


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Mining Revenues Undermined

By Jomo Kwame Sundaram
KUALA LUMPUR, Malaysia, Aug 9 2023 – The primary commodity price boom early this century has often been attributed to a commodity ‘super-cycle’, i.e., a price upsurge greater than what might be expected in ‘normal’ booms. This was largely due to some minerals as most agricultural commodity price increases were more modest.

This minerals boom improved many developing country growth records, not least in Africa. With growing pressures to act urgently in response to accelerating global warming, mitigation efforts have been stepped up, promising energy transitions to reduce greenhouse gas emissions.

Jomo Kwame Sundaram

These require major shifts from fossil fuel combustion to renewable energy and complementary (e.g., transport) technologies. This energy transition requires more of specific minerals like lithium, copper and cobalt. This increased demand for minerals offers resource-rich economies more opportunities for greater domestic resource mobilization for development.

The Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) and the African Tax Administration Forum (ATAF) report, The Future of Resource Taxation: 10 policy ideas to mobilize mining revenues, reviews major problems faced by African and other governments trying to greatly increase revenue from mining.

Great expectations, little taxation
Colonial and neo-colonial mining arrangements have rarely delivered the revenue needed by post-colonial governments. Weak governance, overly generous tax incentives, poor fiscal policies, bad contracts, as well as tax avoidance and evasion have all eroded mineral revenues for developing countries.

Resource-rich countries have been rethinking how to benefit more from mining in the face of the Covid-19 pandemic, worsening developing country debt crises, and increasingly uncertain government revenues and expenditures.

Mining royalties and taxation have remained largely unchanged for decades, while corporate income tax is hard to collect, vulnerable to profit shifting and often minimized with the aid of tax professionals and corrupt officials.

Improving taxation
Taxing transnational corporations has long posed major challenges. Poor laws and enforcement as well as limited funding and staff mean most developing countries are poorly equipped to apply complex international tax norms, such as the ‘arm’s-length principle’ and ‘double taxation treaties’.

Developing nations are especially vulnerable to tax base erosion and profit shifting (BEPS). International Monetary Fund staff estimate African countries have lost annual mining revenue up to $730 million annually due to BEPS.

Many developing countries identified ‘transfer pricing’ as the greatest challenge to taxing mining. The problem has been made worse by mining tax regimes and investment agreements favouring investors, especially from abroad.

Such agreements often contain fiscal incentives making mining revenue collection difficult. Worse, many governments believe generous tax incentives are necessary to attract mining investment. But these typically undermine effective tax administration, causing significant revenue losses.

Also, policy conditionalities typically ‘lock in’ poorly designed fiscal conditions and mining contracts, often required or recommended by the IMF or World Bank. These tend to benefit investors, potentially resulting in costly disputes for host governments.

Generating substantial government revenue from artisanal and small-scale mining (ASM) is difficult. As ASM induces more local spending, rather than extraction or export taxes, indirect taxes and wealth taxes are probably better for such incomes.

Governments of resource-rich developing countries require finance and reliable personnel for successful implementation, to ensure accountability and curb corruption. Sufficient financial and technical assistance can greatly improve mining revenue collection, ensuring companies pay all royalties and taxes due.

Effective implementation needs to be well supported by international agreements and organizations, development partners, and civil society. Tax incentives undermining government policy objectives and legal systems should be avoided.

Taxing better not easy
More access to information and expertise can greatly improve mining tax administration. Information, particularly from other jurisdictions, is critical for tax administrations to better collect taxes due. Sadly, progress has been painfully slow in many developing countries.

Instruments designed to improve information exchange include bilateral investment and tax treaties, tax information exchange agreements, the Organization for Economic Co-operation and Development (OECD) Convention on Mutual Administrative Assistance in Tax Matters, and the ATAF Multilateral Agreement on Assistance in Tax Matters.

Mining revenue collection needs to be able to verify the quantity and quality of mineral reserves and extracts. Key challenges include enhancing tax audit capacity and getting up-to-date knowledge of mining, including implications of changes in mining techniques.

Better inter-agency cooperation is often necessary for better regulation and to avoid an incoherent, fragmented approach. Many mining revenue BEPS problems are due to capacity constraints, e.g., whether governments can effectively verify the costs of goods and services and mineral prices.

Many transactions also require tax auditors to have detailed knowledge of the mining value chain. Many aspects of mining operations allow inflating actual costs to evade taxes. Valuing intangibles, such as intellectual property, is also difficult. Many countries also lack regulations to tax the sale of offshore indirect mining assets, often losing much revenue as a consequence.

Too little too late?
Mineral-rich developing countries hope for more ‘resource rents’ from mining to significantly enhance government revenue. They hope mining taxation will collect much more revenue, subject to other policy goals. However, in most cases, mining has failed to deliver the expected revenues.

Inappropriate laws and investment agreements, overly generous tax incentives, as well as tax evasion and avoidance have contributed to this failure. Some authorities lack the expertise, information and means to more effectively tax mining. Corruption and poor revenue management also remain challenges.

Thankfully, mining revenue collection has improved, albeit modestly. Many countries are improving their mining tax regulations and strengthening their tax audit capacity.

Better international cooperation can address many problems, including information asymmetries. All countries implementing the Extractives Industries Transparency Initiative (EITI) are now required to disclose mining, oil, and gas contracts. This can significantly improve transparency.

Although welcome, such improvements are still far from enough to meet the considerable domestic revenue mobilization needs of developing countries soon enough to adequately accelerate sustainable development after dismal progress for almost a decade.

IPS UN Bureau

 


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