Tax treatment of gains on the sale of assets in the extractive sector in DRC: A much-needed mix of human rights, sustainable development and legal certainty

Author: Eric Ntini Kasoko
Prospective Independent Tax Advisor; Researcher

The extractive industry consists of operations of exploration and/or exploitation of nonrenewable natural resources, especially gas, petroleum and mining operations. A distinction is to be made between the hydrocarbon sector (which comprises petroleum and gas activities) and the non-hydrocarbon sector (which relates to mining activities). Mineral-rich countries may choose to enact an all-encompassing piece of legislation to regulate both sectors. They may also opt for two or even three different pieces of legislation, each designed to regulate a specific sector.

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A review of the work of the African Commission’s Working Group on Extractive Industries, Environment and Human Rights Violations in Africa

Miriam AzuAuthor: Miriam Azu
Lawyer, Human Rights Advocate and Environmental Activist

The Working Group on Extractive Industries, Environment and Human Rights Violations in Africa (Working Group) is an oversight mechanism of the African human rights system. Its general mandate is to monitor and report on how extractive activities affect the human rights and environment of the African peoples.[1] This article briefly evaluates what the Working Group has done so far vis-à-vis its mandate, notes some of its challenges and concludes with recommendations on the way forward.

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