ABSTRACT

Fixed by law with Fixed by law Provision for five-Fixed by law at graduated tax year tax holiday 73%

Negotiable Fixed by law Provides for carry Annual write-off of forward of losses capital expendibefore and after ture and carry commercial pro-forward duction

n.a. Determined by No provision in n.a. central bank law

Govt. agency Mining company Mining company Govt. agency

Surrender to cen-Surrender to cen-Surrender to cen-Full surrender to tral bank with ne-tral bank tral bank but central bank gotiated provision with negotiable for portion paid to arguments for exexternal creditors ternal credits

Government rna-Private domestic Foreign invest-Govt. with mijority ownership ment with govt. nority foreign

participation participation