ABSTRACT
Natural resource projects located in one state requiring transport across another to access world markets present special challenges for effective fiscal regimes, particularly for low-income countries. For example in the case of large mining projects, typically the investor will have responsibility for the development of the required rail and port infrastructure as part of the project. This in turn requires the governments in the transit and mine jurisdictions to develop models for the determination of taxes, royalties, and other government charges in their respective jurisdictions.
