Mining taxation in Fiji: the case of Emperor Gold Mines
This paper considers the development of the mining tax regime in Fiji in light of the development of the country’s largest private sector employer, Emperor Mines Limited (EML) (employing between 650 and 800 at Vatukoula since World War II) and its principal Fiji subsidiary Emperor Gold Mining Company Limited (EGM). The paper argues that EGM and EML have been the recipients of extremely generous tax concessions and subsidies throughout the last forty years of their existence and that the company...[Show more]
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