Author: Boubakar A. Mahamadou
Graduate, Swiss Umef University
Africa is undoubtedly a continent rich in natural resources thanks to its subsoil which abounds in 30% of the world’s mineral resources. However, these resources have not allowed the long-awaited development of the continent to be achieved. These resources have also become the main sources of conflict on the continent. Indeed, the presence of significant natural resources on the territory of a State increases the risk of armed conflict. They can motivate secessionist demands, finance rebellions or even stir up violence. According to the United Nations Environment Program (UNEP), natural resources are associated with 40% of internal conflicts around the world. It is in this sense that in Africa, we have been witnessing for some time now, the development of an economy of armed conflict.
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 certaintyPosted: 23 July, 2018
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.
A review of the work of the African Commission’s Working Group on Extractive Industries, Environment and Human Rights Violations in AfricaPosted: 26 April, 2016
Author: 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. 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.