Resource Taxation Mozambique 2014 – Market Briefing

Key Topics

• New - Petroleum and Gas Tax Legislation
• New - Mining Tax Legislation
• CGT (Capital Gains Tax) – Future changes
• Tax offsetting – New Rules
• Applying for DTA
• UAE & Mauritius – lower withholding rates (incorporation & income) anticipated DTA changes
• New rules in depreciation of assets
• New tax regime for mining activity
• Windfall profit – Mining Resource Tax Profit
• New rules for non-tax deductible activities including failed exploration and CSR projects
• Reduction of available tax benefits
• Mining Contracts – new changes that will over-ride existing contracts

Resource Taxation Mozambique 2014 – Market Briefing brings together

• Financial managers
• Financial Directors
• Financial controllers
• Financial analysts
• Tax Accountant Tax Advisors
• CFOs
• Tax Controllers
• Tax Managers
• Auditors
• Tax Auditors
• Accountants

from

• Mining and Resources
• Oil & Gas
• Accounting, Auditing, and Tax Firms
• Finance Department and Treasury Department