Draft for discussion: "Defining elements. Links between Natural Resources, Tax and Development"


PWYP Norway has presented a draft for discussion on which elements should be made subject for regulation in a full country by country reporting standard for the extractive industries. We seek your concrete input in writing

Download the draft for discussion: "Defining Elements. Links between Natural Resouces, Tax and Development"   

These are our thoughts up until now, put in writing in order to share with others and to enable a discussion regarding which _concrete elements_ need to be made subject for regulation and published in the annual accounts of companies engaged in the extractive industries.

It is based on input from CSOs, tax experts, accounting experts, private sector, our experiences with other processes, and more.

* This is a draft for discussion, and the final version may be revised. We appreciate your valuable and concrete input in writing.

* We will gather your questions, comments, tips and concerns, to see what we may address in our network. As our capacity is limited we will not be able to reply to all individual emails or address all issues, but we will collect and review all input. "Send us an email

* The report is written by Richard Murphy, a chartered accountant from the UK and director of "Tax Research UK"