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Best legislative practices related to mining taxation: Balancing tax revenue and investment attraction

Best legislative practices related to mining taxation: Balancing tax revenue and investment attraction

The Republic of Argentina has faced challenges in attracting mining investments for various reasons, and possibly some of these are linked to competitiveness in terms of taxation and other regulatory aspects, such as exchange rate regimes and fiscal stability. In the late 1990s, Argentina produced about 200,000 tons of copper, while Peru produced around 400,000. By 2018, Argentina had ceased production, and Peru had reached 2.4 million tons.