recoupment of mining assets

2491. First report on mining - SAICAThe Committee submitted the First Interim Report on Mining (the Report) to the . of the Income Tax Act, which deals with recoupments relating to mining assets,.recoupment of mining assets,Land Asset Management for Mining Companies | LandWorksLandWorks understands mining companies specific land management . that incorporate conditional payments such as advanced royalties, recoupments,.

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recoupment of mining assets

Download the EY summary guide on 2016/2017 tax matters in .

Recoupments arise where an asset on which an allowance was claimed is sold, . any capital gain made on the disposal of mining assets will be subject to tax.

Mining Report - The Davis Tax Committee

Dec 1, 2015 . This document constitutes the first Davis Tax Committee mining report ... of section 37 with a view to bringing mining asset recoupments in line.

2491. First report on mining - SAICA

The Committee submitted the First Interim Report on Mining (the Report) to the . of the Income Tax Act, which deals with recoupments relating to mining assets,.

Capital Recovery Definition | Investopedia

If a company is going out of business and needs to liquidate its assets or has excess . it might hire a capital recovery company to appraise and auction off its assets. . of millions for massive projects in capital-intensive sectors such as mining,.

Download the EY summary guide on 2016/2017 tax matters in .

Recoupments arise where an asset on which an allowance was claimed is sold, . any capital gain made on the disposal of mining assets will be subject to tax.

Corporate income taxes, mining royalties and other mining . - PwC

This summary of income taxes, mining taxes and mining royalties should allow the reader to roughly ... certain types of assets in use by a mining company for its mining operations, .. to integrity measures in the form of loss recoupment tests.

Namibia Highlights 2011 - Deloitte

petroleum mining companies is 35%. Non- mining income earned by mining companies is taxed at 35%. Recoupment of mining assets is taxed at the mining tax.

Namibia Highlights 2015 - Deloitte

petroleum mining companies is 35%. Nonmining income earned by mining companies is taxed at 33%. Recoupment of mining assets is taxed at the mining tax.

Davis Tax Committee: First interim report on mining - Cliffe Dekker .

Sep 3, 2015 . The Committee submitted the First Interim Report on Mining .. to mining assets, with a view to bringing mining asset recoupments in line with.

MINERALS RESOURCE RENT TAX BILL 2011 Explanatory . - AustLII

Mining revenue also includes recoupments of some amounts that have previously ... Unlike income tax, capital assets do not have to be depreciated over their.

An overview of IFRS 6 Exploration for and Evaluation of Mineral .

qualifies to be capitalised as an asset (or part of an asset) . disclosure of expenditure incurred in the phase covering the E&E of mineral resources. ... and capitalised, to the extent that the costs are expected to be recouped either through the.

Water-Related Risks Strand $Billions in Energy, Mining, Power .

Apr 28, 2016 . Water-Related Risks Strand $Billions in Energy, Mining, Power Projects .. “Like stranded oil assets that companies borrowed money against, companies that continue to blithely . Many will never recoup the investment.

65. Setoff and Recoupment in Bankruptcy -- Setoffs (cont'd .

Therefore, a creditor seeking to setoff or recoup a debt must establish a claim and . subrogation satisfies mutuality with debtor); In re Metco Mining and Minerals, Inc., . D. Or. 1994) (claims of federal agencies are "assets of the United States".

Fiscal Regimes for Mining and Petroleum - IMF

Apr 14, 2015 . Legal Framework for Mining and Petroleum Fiscal Regimes ................7. A. Income Tax ... capital assets or of losses carried forward (the former sometimes ... recoupment), special rule on trading stock (s. 15A).

Involuntary receipts - Review of Business Taxation

owners of assets are compensated for damage or loss of those assets -- for example, . over land, or the granting of a mining lease to a mining company over land. . of the underlying asset, any receipt is treated under a cost base recoupment;.

Financial Reporting in the Global Mining Industry - IAS Plus

the most valuable asset of a mining company, but one you will not find on the balance sheet. ... •Such costs are expected to be recouped through successful.

A Framework to Approach Shared Use of Mining-Related Infrastructure

3 - The strategic quality of mining-related infrastructure assets ... Regulate tariffs: The operator needs to charge sufficiently high fees to recoup the investment,.

Mining in Iran - Wikipedia

Mining in Iran is underdeveloped, yet the country is one of the most important mineral ... In the early 1990s the buy-back method of transaction (the government buys back the industrial project after the foreign direct investor has recouped his.

Individual Liability for Medicare Overpayment Claims | Liles Parker .

Oct 19, 2012 . The MAC begins recoupment from payments of new Medicare billings by . Likewise, commingling corporate and individual assets, or transferring assets .. ,.

ATACX Summary Prospectus - ATACFunds

Dec 29, 2015 . do not exceed 1.74% of the average daily net assets of the Fund. Fees reduced and expenses reimbursed by the Adviser may be recouped by the Adviser . but not limited to oil refineries, mining companies, and paper mills.

Unfair Pension Takebacks - Pension Rights Center

Recoupment occurs when a pension plan administrator erroneously overpays pension benefits to retirees. . The idea is that overpaid amounts are plan assets that belong to ... A photo of Harold Kenneth Phillips' mining crew, taken.

transactions | The Oil and Gas Report

Jun 4, 2015 . Exercising Rights to Setoff and Recoupment in Bankruptcy .. In dealing with these distressed companies and their assets, landmen and other . from a sale of a majority of a mining entity to one of the Debtor's creditors, to the.

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