Resource Taxation Mozambique 2014 Market Briefing (Johannesburg)

The Resource Taxation Mozambique conference, brings together resource taxation experts, policy makers, leading business figures, and high profile commentators to discuss, issues at the intersection of public policy and commercial practice.

Major changes will dominate the Mozambique Tax landscape over the next 6 months, as a New Tax Regime forms in Mozambique, the 1 day market briefing will delve into the following major changes industry will need to address and incorporate into tax planning;

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